税收征管信息化建设的重要内容

• 作 者: 吕刚
• 出 处: 税务
• 发表日期: 2002年Z1期
• 关键词: 税务机关 银行电子支付 电子报 计算机网络建设 电子申报 存款账户 征管改革 定期定额征收 汇总缴款书 网上申报

当前我国电子网络化、银行电子支付及电信业的迅速发展,使得以传统形式为基础的税收征管体系受到了前所未有的冲击和挑战,计算机的网络建设和运用,已经成为税务机关不可或缺的必然选择,这对现行税款申报、缴纳方式提出了新的要求,作为计算机网络建设和运用有机组成部分的电子报税业务将被逐步运用于税收征管之中。

At present, the rapid development of China’s electronic network, bank electronic payment and telecom industry has made the tax collection and management system based on the traditional form unprecedentedly challenged and challenged. The network construction and application of the computer has become an indispensable necessity for the tax authorities This will put forward new requirements on the current tax declaration and payment methods. As an integral part of computer network construction and application, the electronic tax return business will be gradually applied to tax collection and administration.