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网上税务是信息社会中现有税务机构在虚拟世界的生存形态,是实现电子商务税收的应对之举,也是电子政务的重要组成部分。随着税务信息省级集中处理模式的逐步深入,网上税务的应用深度及广度都有了明显的提高,其服务内容也越来越受到纳税人的欢迎。但是从实际情况看,网上税务还存在一定的问题,本文对此进行了分析,探讨了其未来的发展方向。
Online tax is the existing form of the tax agency in the virtual world in the information society. It is a response to the taxation of e-commerce. It is also an important part of e-government. With the gradual deepening of provincial-level centralized processing of tax information, the depth and breadth of online tax applications have been significantly improved, and their service contents have become increasingly popular with taxpayers. However, from the actual situation, there are still some problems in online taxation. This article analyzes this issue and discusses its future development direction.