税务管理信息化的原则和重点  

On the Principle and the Stress of the Computerized Taxation Management

作　　者：刘兰花[1] 

机构地区：[1]湖南税务高等专科学校税务系,湖南长沙410016

出　　处：《湘潭师范学院学报（社会科学版）》2003年第3期60-63,共4页Journal of Xiangtan Normal University(Social Science Edition)

摘　　要：税务管理信息化的内涵包括过程和状态两个方面。税务管理信息化建设应坚持经济原则、国情原则、重点突破原则和系统协调原则。税务管理信息化建设应抓住的重点环节和工作:一是税务管理信息网络建设;二是信息资源数据库建设;三是规范征管基础工作,进行征管"业务重组";四是开发统一征管应用软件;五是研制应对电子商务发展的智能征税软件,形成网上自动征税系统。The contents of the computerized taxation management include the process and the state. To build the computerized taxation management, one should adhere to the principle of economy, nation conditions, stress breakthrough and the system coordination. Regarding the computerized taxation management, the following work should be done; Ⅰ. Construct the taxation information net work; Ⅱ. Construct the information database; Ⅲ. Standardize the basic work of taxation, reconstructing the business of taxation; Ⅳ. Develop the application software of taxation; Ⅴ. Develop the intelligence software of taxation so as to meet the development of the electronic business and tap an automatic taxation system in the Internet.

关 键 词：税务管理 信息化 信息网络 数据库 征管基础 征管条件 

分 类 号：F812.42[经济管理—财政学]