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国家税务总局提出了“金税”三期建设的总体目标是“一个平台、两级处理、三个覆盖、四个系统”。四个系统是指税收征管业务、税收行政管理、外部信息、决策支持系统。作者认为,这四个系统建设的出发点和落足点都是事,即只管事,它忽视了对人(纳税人和税务人员)的管理服务。“金税”三期建设应当增加纳税人管理服务系统和税务人员管理服务系统,把人和事放在同等重要的位置。
The overall goal set by the State Administration of Taxation for the “golden tax” phase III construction is “one platform, two levels of treatment, three coverage and four systems.” The four systems refer to tax collection and administration, tax administration, external information and decision support system. The author believes that the starting point and the footing for the construction of these four systems are all things, that is, they only neglect the management service to people (taxpayers and tax officials). The “Golden Tax” phase III construction should increase the taxpayer management service system and tax officer management service system, putting people and things on the same important position.