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根据发达国家的税收管理经验,计算机技术在税务系统的应用应朝着事务性工作集中、管理分散的模式发展,这样可以有效地降低税收成本,更好地加强时纳税人的监控和服务。例如,美国全国只有5个征税中心。而中国的税务征收远不符合集中征收模式,仅仅一个县就存在6到15个征税中心。国家税务总局充分认识到这一点,在国家“十五”规划中,“集中征收”明确列为税收领域计算机应用的发展目标之一。
According to the experience of tax administration in developed countries, the application of computer technology in the taxation system should concentrate on the affairs of the affairs and manage the development of decentralized modes. This can effectively reduce the tax cost and better enhance the monitoring and service of the taxpayers. For example, there are only five tax centers throughout the United States. However, the tax collection in China far falls short of the centralized collection mode, and there are 6 to 15 tax centers in only one county. The State Administration of Taxation fully realized this point. In the “Tenth Five-year Plan” of the country, “centralized collection” is explicitly listed as one of the development goals of computer application in the field of taxation.