经济学文献综述

我国税收信息化发展研究综述摘要税收信息化是国民经济信息化的一个重要组成部分，如何适应以数字化、网络化与信息化为特征的经济发展，建设以信息化为核心的税收征管体系，是各国税务部门都面临的重要课题。

国家信息技术革命带动了税务部门信息化进程，税收信息化建设伴随从无到有，到实现了国家到地方的税收信息数据大集中格局，税收信息化正从一场技术革命转化为一场全方位的管理革命。

现代税收征管工作的目标是效率与质量，重心就是税源监控，税收信息化建设作为税务管理领域的支撑点，运用信息技术和网络技术，能够实现时间和空间的转换，提高信息传输速度、资源共享和信息利用率，有效地解决管理者与被管理者之间的信息不对称问题。

税收信息化是将信息技术广泛应用于税务管理，深度开发和利用信息资源，提高管理、监控、服务水平，并由此推动税务部门业务重组、流程再造、文化重塑，进而推进税务管理现代化建设的综合过程。

依靠现代信息技术改造生产方式，可以大幅度提高劳动生产率；利用信息技术强化信息采集、处理、传输、存储和信息资源的使用，可以提高管理、监控、服务的效能；凭借现代信息技术使管理方式发生根本性变革，影响和促进人类发展和进步。

税收征管模式是税收制度的实施载体，而信息技术的发展必将对税收征管产生深远的影响。

科学高效的税收征管模式是实现税制目标的关键因素。

我国税收信息化的发展，为我国税收征管模式注入新的内容，为强化税收征管，实现税收制度目标发挥了巨大作用。

利用税收信息化建设来推动税收征管流程的改造，实现税收信息化与管理科学化的良性互动，促进两者之间同步协调发展，将成为税务征管发展的新方向，值得研究和探讨。

在全球信息化的时代，各行各业的发展都离不开信息技术的背景。

税务部门作为一个掌管着国家经济命脉的重要职能部门，所有的业务流程及事物管理也离不开信息技术的支持。

如今，税务部门的所有工作环节包括信息公布、税务登记、纳税申报、发票的购买使用、税务稽查、文书流转、人事工资管理、固定资产管理等都是通计算机及网络实现的。

关于我国当前税收信息化建设的争论就一直没有停止。

对于税收信息化建设以及如何设计税制的研究，一直是理论界关注的焦点。

税收信息化建设已经是刻不容缓的事，但是应该如何设计税制，如何实施等问题目前还不明确，所以需要进行相关的研究。

本文通过综述各家观点，分析我国税收信息化和征管方面存在缺陷的原因。

在此基础上，提出完善我国税收信息化与信息化管理的方案建议，并对我国税收信息化与信息管理进行展望。

【关键词】税收信息化；税收征管模式；全球信息化；信息管理AbstractTax information is an important part of the information of national economy. How to adapt to the economic development which characterized by digital, networking and information and build up Tax collection and management system which consider information as a core are important issues to national tax department.National information technology revolution has given a risen to the process of tax departments’ tax information, tax information construction comes from owning zero to have a achievement of tax information data centralization from national department to local place, tax information is transforming from a technological revolution to a full- orientation of the management revolution. The goals of modern tax administration are efficiency and quality, the most important is the monitoring of tax sources, as the anchor in the field of tax administration, tax information uses information technology and network technology to achieve the conversion of time and space, increases the speed of information transformation, resource sharing and information utilization, and will solve the problem of asymmetric information between the managers and administrators effectively.The meaning of tax information is the integrated process which is using information technology in tax administration widely, developing and using of information resources deeply, improving management, monitoring and service level, promoting the restructuring of the tax department, process reengineering and cultural remodeling, and thus by these methods, promoting the tax administration modernization. By the dependence of production methods which modern information technology change, we can improve the productivity of labor significantly, By the using of the information collection, processing, transmission and storage information resourceswhich information technology strengthen, we can improve the management, monitoring and performance of services; by the help of modern information technology, the methods of management have fundamental changes, it will influence and promote development and progress of human being.Tax Levy is the vector of the implementation of the tax system, the development of information technology will have a profound impact on tax collection. Scientific and efficient tax collection mode is a key to achieve tax objectives. The development of China’s tax information injects new contents to our tax collection model, playing a significant role to strengthen tax collection and achieve tax system goals. By the use of tax information construction, we can promote the transformation of the tax collection process, achieve the positive interaction of the tax information and scientific management, and promote coordinated development between t the tax information and scientific management. It will become the new direction of development of tax collection, and will be worthy to study and explore.In the global information era, the developments of all works are inseparable from the IT background. As an in charge of the country's major departments, t he tax department’s business processes and things can not do without IT support. Today, all aspects of the work of the tax department, including of information disclosure, tax registration, tax returns, invoice the purchase to use, clerical, personnel and payroll management, circulation tax inspectors and fixed asset management, are working through computers and networks. The debate about China's current tax information construction has not stopped. For the question of tax information technology construction and how to design the tax system are deemed the focus of theoretical circles. The tax information construction is an urgent need, but how to design a tax system, how to play a system are not yet clear, so it is necessary to carry out related researches. By reviewing each point of views, we can analyze defects of tax information and collection management. On this basis, we can give recommendations to make our country’s tax information management perfect, and have an outlook about our country’s tax information and information management.【Keywords】Tax Information; Tax Levy; Global Information; Information Management１.税收信息化的含义及其目标研究税收信息化包括税人事管理信息化、收征管信息化、公文管理信息化、财务管理信息化等诸多内容。