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税务信息化作为当前税收征收管理方式的发展方向,存在着载体革新、管理方式革新、管理形式和内容革新三个递增的发展层面。二十世纪九十年代以来,我国的税务信息化有了长足的进步,同时也出现了各种负面效应及对其产生的影响。本文从委托-代理关系和信息不对称两个角度进行了解读,前者包括人才的缺失和观念的偏移,后者包括税务系统内外部的信息割裂,并在最后提出了具有针对性的政策建议。
As the current development direction of tax collection and management, tax informationization has three incremental development levels: carrier innovation, management innovation, management style and content innovation. Since 1990s, great progress has been made in China’s taxation informatization. At the same time, various negative effects have appeared and their impact on them has also appeared. This paper analyzes the relationship between principal-agent relationship and asymmetric information, the former includes the lack of talent and the shift of concept, the latter includes the internal and external tax information system fragmented, and finally proposed a targeted policy recommendations .