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实施税收科学化精细化管理必须注意解决税务机关之间信息不对称和监督不到位问题,而构建自上而下的对下级税务机关税收日常征管行为的计算机预警监控系统是解决这一问题的有效途径。增值税预警监控系统以计算机网络为依托,通过科学设计能准确反映下级税务机关涉及增值税一般纳税人日常征管重点环节和行为的监控指标体系及其预警值,自动地及时发现基层日常征管中的异常行为,以有效防范税收违法违规行为的产生,进而不断推进依法治税。
The implementation of tax refined management of scientific and scientific attention must be paid to solve the problem of asymmetric information between the tax authorities and supervision is not in place, and build a top-down tax collection and management of lower tax authorities daily computer monitoring system is effective to solve this problem way. Value-added tax early warning monitoring system based on computer networks, through scientific design can accurately reflect the lower tax authorities involved in the general taxpayers in the day-to-day tax collection and management of key links and behavior of the monitoring index system and its early warning value, timely and timely detection of grass- Abnormal behavior, in order to effectively prevent the illegal tax behavior, and thus continue to promote tax according to law.