本文選題：稅收信息化 + 資源整合　； 參考：《云南財經(jīng)大學》2014年碩士論文

【摘要】：伴隨著現(xiàn)代信息技術、互聯(lián)網(wǎng)的快速發(fā)展，為了進一步提高綜合實力水平，越來越多的國家和地區(qū)開始重視信息化的建設工作，世界各國都對信息化提出了更高的要求。稅收是國家的經(jīng)濟命脈,稅收信息化建設已成為國民經(jīng)濟信息化建設的重要組成部分。因而,建設一個高效運轉、反應迅速的電子稅務，己經(jīng)成為目前和未來很長一段時期稅務工作的首要任務和長期目標。對稅收管理來說，信息化的出現(xiàn)大大改變了傳統(tǒng)的管理理念和方式，因此稅收與信息化相結合的稅收管理方式是當前國際稅收管理的主流。顯然，為了確保稅收管理效率的提升，必須充分發(fā)揮想信息化的關鍵作用，稅收信息化的建設是一個長期的過程，在這一過程中要注重各種現(xiàn)代化技術，如網(wǎng)絡技術、計算機技術等的綜合運用，并且稅收管理的各個方面充分發(fā)揮其關鍵作用。綜上所述，在綜合利用多種現(xiàn)代信息化技術的基礎上，針對當前稅收管理過程中出現(xiàn)的“疑難雜癥”進行合理有效的對癥治療，是信息化稅收工作的重要部分，通過建立科學、完善的稅收信息化體系，強化稅收征管手段，從而加速構建信息化支持下的稅收征管新格局，全面實現(xiàn)稅收現(xiàn)代化。 稅收信息化建設是一項聚集了現(xiàn)代科技、稅收業(yè)務、組織管理為一體的系統(tǒng)工程，承擔著聚財為國的艱巨任務,與千千萬萬的納稅人有著直接的聯(lián)系。所以，我們有必要從稅收信息化工作的歷史、淵源、發(fā)展以及未來走向進行深入的分析和探討。本文從稅收信息化的內(nèi)涵出發(fā)，探討了云南地稅征管信息化建設的現(xiàn)狀、差距和存在的問題，闡明了云南稅收征管信息化的發(fā)展方向是按照一體化的思想，以系統(tǒng)整合和數(shù)據(jù)整合為重點的信息化資源整合為核心，充分利用信息化管理系統(tǒng)，全面推進科技管稅。 全文共分為五部分，第一章是緒論部分，闡述稅收信息化建設的研究背景、研究意義，并綜合分析了國內(nèi)外相關研究現(xiàn)狀。主要介紹美國、意大利、西班牙等國家稅收信息化建設的特點和內(nèi)容，，為我國稅收信息化建設提供了有益的借鑒。第二章對稅收信息化建設相關理論做了詳細的描述，并著重介紹稅收征管信息化的內(nèi)容和稅收信息化的特征。第三章對我國稅收信息化資源整合進行探索并給出研究云南地稅信息化建設的意義。第四章從云南地稅信息建設所經(jīng)歷的三個階段出發(fā)，指出云南地稅信息化建設發(fā)展目標，描述建設現(xiàn)狀、差距和取得的成績，重點分析面臨的形勢和稅收信息化建設過程中存在的技術、人才、數(shù)據(jù)質量、安全等方面的問題，并給出對完善云南地稅信息化建設的思考。第五章對全文進行總結和做進一步的展望。
[Abstract]:With the rapid development of modern information technology and the Internet, in order to further improve the level of comprehensive strength, more and more countries and regions begin to attach importance to the construction of information technology. Tax collection is the lifeblood of national economy, and tax information construction has become an important part of national economy information construction. Therefore, the construction of an efficient and responsive e-tax has become the primary task and long-term goal of the tax work for a long period of time in the present and the future. For tax management, the emergence of information technology has greatly changed the traditional management concepts and methods, so the combination of tax revenue and information management is the mainstream of the current international tax management. Obviously, in order to ensure the efficiency of tax administration, we must give full play to the key role of information technology, the construction of tax information is a long-term process, in this process, we should pay attention to various modern technologies, such as network technology, The comprehensive application of computer technology, and the tax management of all aspects of the full play its key role. To sum up, on the basis of comprehensive use of various modern information technology, it is an important part of information taxation work to carry out reasonable and effective symptomatic treatment for the "difficult and complicated diseases" appearing in the current tax management process, through the establishment of science, Perfect tax information system, strengthen the means of tax collection and management, so as to accelerate the construction of a new pattern of tax collection and management under the support of information technology, and achieve tax modernization in an all-round way. Tax information construction is a system project that integrates modern science and technology, tax business, organization and management, undertakes the arduous task of collecting money for the country, and has direct relation with thousands of taxpayers. Therefore, it is necessary for us to deeply analyze and discuss the history, origin, development and future trend of tax information work. Starting from the connotation of tax information, this paper discusses the present situation, gap and existing problems of the informatization construction of local tax collection and management in Yunnan Province, and expounds that the development direction of Yunnan tax collection and management informatization is based on the idea of integration. The integration of information resources, which focuses on system integration and data integration, takes full advantage of the information management system to comprehensively promote the management of science and technology taxes. This paper is divided into five parts. The first chapter is the introduction part, which describes the research background and significance of tax information construction, and comprehensively analyzes the domestic and foreign related research status. This paper mainly introduces the characteristics and contents of tax informatization construction in America, Italy, Spain and other countries, which provides a useful reference for China's tax information construction. The second chapter gives a detailed description of the theory of tax information construction, and focuses on the content of tax collection and management information and the characteristics of tax information. The third chapter explores the integration of tax information resources in China and gives the significance of the research on the construction of local tax informatization in Yunnan. The fourth chapter starts from the three stages of Yunnan local tax information construction, points out the development goal of Yunnan local tax information construction, describes the current situation, gap and achievements of Yunnan local tax information construction. This paper analyzes the situation and problems in the process of tax information construction, such as technology, talent, data quality and security, and gives some thoughts on how to improve the construction of Yunnan local tax informatization. The fifth chapter summarizes the full text and makes further prospects.
【學位授予單位】：云南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;D63

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