爱尔兰、英国税务信息化建设概览

On Electronic Tax Administration in Ireland and the United Kingdom and Their Implications for China

爱尔兰和英国都是全球电子政务发展水平处于领先地位的国家,其税务信息化的成功经验对于快速成长和发展中的中国税务信息化建设具有十分积极的借鉴意义。本文介绍了两国税务信息化建设的思路和实践情况,并围绕我国税务系统如何策略地运用信息技术手段,最大限度地把信息系统所蕴涵的可创造价值机会转变成税收管理的现实成果,全面推进税务管理的现代化建设,以及如何在信息化建设过程中转变建设理念,改变传统建设模式,提高信息化建设有效性等问题,提出了新的思路。

Nowadays, Ireland and the United Kingdom are at a relatively in the world eading stage of electronic government development Moreover, the revenue branches of the government （the Revenue Commissioners in Ireland and HMRC in UK） in both countries have made substantial progress in successfully applying modern technology into tax administration, which has been proven to deliver significant benefits, both for the government and for the public. This paper makes a comparative review on the strategy and practice of electronic tax administration in Ireland and UK, aiming at identifying some useful strategies for the development of the third period of Golden Tax Project in China. Some constructive suggestions are forwarded in the conclusion part including changing present development strategy, reforming construction method and improving the practicability of online tax administration.