关于纳税信用等级评定的信息化途径研究  

The Research on Informatizing Way of Improving Evaluation Taxpaying Credit Grade

作　　者：王娜[1] 高鸿鹏 

机构地区：[1]山东省经济管理干部学院,山东济南250014 [2]山东省惠民县国税局,山东滨州251799

出　　处：《山西财政税务专科学校学报》2012年第4期20-22,共3页Journal of Shanxi Finance & Taxation College

摘　　要：加强纳税人信用等级评定工作,是税收征管工作中非常重要的一环,随着信息技术的飞速发展,我国税收征管信息化取得了长足进步。然而,当前我国纳税信用等级评定中还存在着评定手段落后、评定结果客观性较差、纳税人积极性不高等问题。依托先进的信息技术,从完善评定指标体系、扩大信息采集渠道、优化评定手段等多个方面,可以进一步加强和改进纳税信用等级评定工作。It＇ s very important to strengthen the evaluation taxpaying credit grade, which is a important link of tax collection and management work. With the rapid development of information technology, the tax collection and man- agement have been improved significantly in our country. However, there are many problems exist in the evaluation taxpaying credit grade. Such as, first, there are some backward evaluation methods ; second, the evaluation result is less objective;the third, taxpayers lack enthusiasm on paying taxes. With the advanced information technology, it＇ s possible to strengthen and improve the evaluation taxpaying credit grade by perfecting the evaluation index system, expanding the information collection channels, and optimizing the evaluation tools, and so on.

关 键 词：税务机关 纳税人 信用等级评定 信息化 

分 类 号：F810.423[经济管理—财政学]