摘要
推行信息管税战略是以信息化带动税收征管现代化的必然要求,也是我国税收征管思路的重大变革。推行信息管税战略,应当对包括税收管理理念、税收管理制度、税收管理方式、税收管理手段和税收管理机制在内的现行税收管理整体框架进行创新,逐步建立适应信息管税要求、符合我国实际的新型税收管理框架。
It is the inexorable requirement for the modernization of tax administration to implement the strategy of managing tax with information technology. The strategy also implies significant innovation of the tax administration thoughts. To eanrry out the strategy, the whole lax administration frame, including tax administration idea, system, mode, measure and mechanism, needs to he innovated.
出处
《当代经济管理》
2010年第1期75-79,共5页
Contemporary Economic Management
关键词
信息管税
风险管理
《征管-法》修订
专业化管理
税源一体化管理
managing tax with information technology
risk management
revisal of the Law on Tax Collection and Administration
professional management
integrative management of tax source