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国家税务总局提出的“科技加管理”方针是当前税收征管改革的发展方向。是实现依法治税、从严治队的基础。科技加管理,就是要充分利用现代信息技术,为税收征管提供现代化手段,同时在管理理念、管理模式、管理方法上实现创新,使之与现代化的征管手段相适应,实现人机的最佳结合。科技和管理都很重要,而两者的结合更为重要。实现“科技加管理”方针不应仅停留在理论层面的探讨上,更应注重实证分析,寻找一个切实可行的运行模式。本文认为,推行CTAIS软件是税收征管信息化建设的必由之路,是“科技”在税收征管中的运用;而ISO9000标准是国际通行的质量管理模式,属于“管理”范畴,两者的有机结合为实现“科技加管理”方针提供了一个有效的运行模式。
The principle of “science and technology plus management” put forward by the State Administration of Taxation is the current development direction of tax collection and administration reform. Is to achieve tax according to law, strict discipline team foundation. Science and technology plus management means making full use of modern information technology to provide modern means of tax collection and management and at the same time, innovating management concepts, management models and management methods so as to adapt them to the modern collection and management methods to achieve the best combination of man-machine . Technology and management are all important, and the combination of the two is even more important. The principle of “science and technology plus management” should not only stay on the theoretical level, but also focus on empirical analysis and find a practical mode of operation. This paper argues that the implementation of CTAIS software is the only way for the construction of tax collection and management informationization and the application of “science and technology” in tax collection and administration. The ISO9000 standard is an internationally accepted quality management mode and belongs to the category of “management” “Technology plus management” approach provides an effective mode of operation.