基于云計(jì)算的稅收征管信息化研究
發(fā)布時(shí)間:2018-06-30 04:26
本文選題:云計(jì)算 + 稅收征管; 參考:《廣東財(cái)經(jīng)大學(xué)》2014年碩士論文
【摘要】:隨著“金稅工程”三期的實(shí)施與“省級(jí)大集中”的逐步推廣,我國的稅收征管信息化進(jìn)程取得了巨大成就,稅收征管水平不斷提高,納稅服務(wù)質(zhì)量不斷提升。隨著形勢的變化,在稅收征管信息化進(jìn)程中也遇到了一些問題。在闡述了云計(jì)算與稅收信息化的基本理論后,進(jìn)一步分析了我國稅收征管信息化的現(xiàn)狀,指出其存在的問題。在借鑒前人研究成果的基礎(chǔ)上,本文構(gòu)建了稅收征管的云計(jì)算架構(gòu),試圖為解決存在的問題提供可能的理論指導(dǎo),以促進(jìn)稅收征管信息化不斷完善。 本文采用文獻(xiàn)研究法、比較分析法與跨學(xué)科研究法三種方法,通過大量搜集、整理與稅收征管信息化、云計(jì)算相關(guān)的重要文獻(xiàn),提出本文研究的理論依據(jù)。通過比較分析,并借鑒國內(nèi)外促進(jìn)稅收征管信息化的經(jīng)驗(yàn),結(jié)合云計(jì)算的優(yōu)勢與特性,構(gòu)建稅收征管的云計(jì)算架構(gòu),并就促進(jìn)稅收征管信息化發(fā)展提出政策建議。可能的創(chuàng)新之處為:一是將云計(jì)算與稅收征管信息化結(jié)合;二是搭建了稅收征管的云計(jì)算架構(gòu),,并對(duì)該架構(gòu)進(jìn)行應(yīng)用分析。
[Abstract]:With the implementation of the third phase of "Gold tax Project" and the gradual promotion of "provincial centralization", great achievements have been made in the informatization process of tax collection and management in our country, the level of tax collection and management has been continuously improved, and the quality of tax service has been continuously improved. With the change of the situation, some problems have been encountered in the process of tax collection and management informatization. After expounding the basic theory of cloud computing and tax information, this paper further analyzes the present situation of tax collection and management informatization in China, and points out its existing problems. Based on the previous research results, this paper constructs the cloud computing structure of tax collection and management, trying to provide possible theoretical guidance to solve the existing problems, in order to promote the continuous improvement of tax collection and management information. This paper adopts three methods of literature research, comparative analysis and interdisciplinary research, through a large number of collection, collation and tax collection and management information, cloud computing related important literature, put forward the theoretical basis of this study. Through comparative analysis, and drawing lessons from the experience of promoting tax collection and management informatization at home and abroad, combined with the advantages and characteristics of cloud computing, the paper constructs the cloud computing structure of tax collection and management, and puts forward policy recommendations to promote the development of tax collection and management information. The possible innovations are as follows: first, combine cloud computing with tax collection and management information; second, build the cloud computing structure of tax collection and management, and analyze the application of this framework.
【學(xué)位授予單位】:廣東財(cái)經(jīng)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;D63
【參考文獻(xiàn)】
相關(guān)期刊論文 前2條
1 張?jiān)品?;云計(jì)算IaaS資源池規(guī)劃與建設(shè)方法研究[J];電信快報(bào);2012年12期
2 毛東慶;;對(duì)我國稅收征管信息化建設(shè)的思考[J];湖南稅務(wù)高等?茖W(xué)校學(xué)報(bào);2008年01期
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