烏市稅務(wù)稽查信息管理現(xiàn)狀及對(duì)策研究
本文選題:信息化 + 稅務(wù)信息管理; 參考:《新疆大學(xué)》2014年碩士論文
【摘要】:在當(dāng)今知識(shí)經(jīng)濟(jì)、網(wǎng)絡(luò)經(jīng)濟(jì)、電子商務(wù)迅猛發(fā)展的世界形勢(shì)下,信息化是當(dāng)今世界經(jīng)濟(jì)和社會(huì)發(fā)展的大趨勢(shì),計(jì)算機(jī)技術(shù)的應(yīng)用已經(jīng)深入到社會(huì)的各個(gè)領(lǐng)域。 在“以納稅申報(bào)和優(yōu)化服務(wù)為基礎(chǔ),以計(jì)算機(jī)網(wǎng)絡(luò)為依托,集中征收,重點(diǎn)稽查,強(qiáng)化管理”的稅收征管模式下,結(jié)合管理學(xué)相關(guān)知識(shí),以信息管理為突破口,,推進(jìn)稅收征管改革是稅收工作目前面臨的“第三次革命”,尤其是稅務(wù)信息電子化、網(wǎng)絡(luò)化的建設(shè)以及征管軟件、稽查軟件以及各類查賬軟件的運(yùn)行都為稅務(wù)稽查實(shí)現(xiàn)信息管理奠定了雄厚基礎(chǔ),稅務(wù)稽查信息管理建設(shè)進(jìn)入到了縱深發(fā)展階段。 然而,我們還必須清醒地看到,在稅務(wù)信息管理的實(shí)際操作中還存在許多問(wèn)題,尤其在稅務(wù)稽查這一至關(guān)重要的環(huán)節(jié),加快推進(jìn)稅務(wù)稽查信息管理方面的建設(shè),全面提升稅務(wù)稽查科學(xué)管理水平,將做為稅收工作的重中之重來(lái)抓。 本文主要總結(jié)了烏魯木齊市地方稅務(wù)稽查局在信息管理建設(shè)過(guò)程中存在的問(wèn)題,作者根據(jù)自己多年積累的工作經(jīng)驗(yàn),通過(guò)對(duì)國(guó)內(nèi)外稽查信息管理狀況進(jìn)行比較分析,總結(jié)國(guó)內(nèi)外先進(jìn)經(jīng)驗(yàn),有針對(duì)性地提出了一系列的解決思路以及對(duì)策,希望本文能夠?yàn)闉跏卸悇?wù)稽查部門(mén)的領(lǐng)導(dǎo)決策提供幫助,對(duì)提高稽查力度,最大限度的提高稽查效能具有借鑒意義,為新時(shí)期稅務(wù)稽查信息管理建設(shè)探索出一條可行的道路。
[Abstract]:With the rapid development of knowledge economy, network economy and electronic commerce in the world, informatization is the main trend of economic and social development in the world. The application of computer technology has penetrated into all fields of society. Under the tax collection and management mode of "based on tax declaration and optimization of service, relying on computer network, centralized collection, key inspection and strengthened management", combining with the relevant knowledge of management, information management is the breakthrough point. Promoting the reform of tax collection and management is the "third revolution" facing the tax work at present, especially the electronic tax information, the construction of the network and the collection and management software. The operation of audit software and all kinds of audit software have laid a solid foundation for the realization of information management in tax audit, and the construction of tax audit information management has entered the stage of deep development. However, we must also be soberly aware that there are still many problems in the actual operation of tax information management, especially in the crucial link of tax inspection, to speed up the construction of tax audit information management. Improving the scientific management level of tax inspection will be the top priority of tax work. This paper summarizes the problems existing in the construction of information management in Urumqi Local tax Inspection Bureau. According to his working experience accumulated for many years, the author makes a comparative analysis on the situation of information management of audit at home and abroad. Summing up the advanced experience at home and abroad, putting forward a series of solutions and countermeasures, hoping that this paper can provide help for the leading decision of the tax inspection department in Urumqi, and improve the inspection strength. It is of great significance to improve the efficiency of audit to a great extent and to explore a feasible way for the construction of tax audit information management in the new period.
【學(xué)位授予單位】:新疆大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F812.42
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