论文部分内容阅读
伴随着知识经济、网络经济、电子商务的迅猛发展,全球经济形态正由物质型经济向数字信息型经济转变。特别是我国加入WTO后,管理信息化在各行各业显示了主导地位,如何加强税务管理信息化建设,就成了加强税收征管,提高税务管理效率的客观要求。江泽民总书记曾指出“在现代科技日益发展的情况下,税收征管必须积极采用现代化的科技手段,以利提高税收征管的质量和水平”。而在新修订的《税收征管法》中
With the rapid development of knowledge economy, internet economy and e-commerce, the global economic pattern is changing from a material economy to a digital information economy. Especially after China’s accession to the WTO, the management informationization has shown a dominant position in all walks of life. How to strengthen the construction of tax administration information has become an objective requirement for strengthening tax administration and improving the efficiency of tax administration. General Secretary Jiang Zemin pointed out: “With the development of modern science and technology, tax collection and administration must actively adopt modern scientific and technological means so as to enhance the quality and level of tax collection and administration.” In the newly revised “Tax Administration Law.”