从税收征管的角度看《电子签名法》产生的影响

View of Influence of 《Electronic Signature Act》in the sight of Tax Collection and Management

《电子签名法》的实施,第一次明确了电子认证服务的市场准入制度和电子签名保密等相关规定,对解决电子商务、电子政务过程中产生的诚信度问题将起到积极作用。同时,《电子签名法》的实施,对税收征管工作产生了很大影响。文章从五个方面阐述了相关影响,并从四个方面提出了改进税收征管工作的措施。

The implementation of this act make clear the market in approve system of electronic attestation service and related regulations such as keeping secret of electronic signature, which will play an active role for doing e-business and trust problems produced in e-business. At the same time, the implementation of this act affects greatly tax collection and management. Illustrated related influence from 5 respects, presented measures to improve tax collection and management.