信息管税和过程控制的新税收征管模式初探

Exploration into New Tax Collection Pattern with Emphasis on Information Tube Tax and Process Control

以现代信息为依托,以涉税信息的采集、分析、应用为主线,优化资源配置,完善税源管理体系,加强业务与技术融合,着力解决征纳双方信息不对称问题,不断提高税法遵从度和税收征收率的信息管税税收管理方法,对于税务部门强化税源管理、防范税收风险、提高税法遵从度具有十分重要的作用。

Based on the modern information,with tax information collection,analysis,and application as the main line,the new tax collection pattern aims to optimize the allocation of resources,perfect managing sources system,strengthen the integration of business and technology,solve the asymmetric information problem,continuously improve the information tube tax management methods to increase the degree of compliance with the tax laws and tax percentage charges.