关于税收信息化效益评估的思考  

Some Thoughts on Performance Evaluation of Information-based Tax Administration

作　　者：陈颖[1] 

机构地区：[1]国家税务总局电子税务管理中心,北京100038

出　　处：《涉外税务》2012年第4期72-76,共5页International Taxation In China

摘　　要：本文首先介绍了对税收信息化效益评估的意义,其次简要论述了信息化效益的内涵,分析了税收信息化效益评估的现状,然后提出了税收信息化效益评估体系的构成,最后结合实际提出了开展税收信息化效益评估的建议。This paper first introduces the significance of performance evaluation for tax information technology; and then discusses the intension of performance evaluation for informationbased tax administration briefly, and analyzes the present status of performance evaluation for information-based tax administration. After that, it pro- poses the structure of performance evaluation for information-based tax administration and finally puts forward some suggestions of implementing performance evaluation for information-based tax administration combining with the actual conditions.

关 键 词：税收信息化 效益评估 

分 类 号：F812.42[经济管理—财政学]