| 技术创新：降低税收征收管理漏出的重要选择 |
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| 引用本文： | 蒋满元.技术创新：降低税收征收管理漏出的重要选择[J].浙江工商职业技术学院学报,2008,7(2):1-4. |
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| 作者姓名： | 蒋满元 |
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| 作者单位： | 广西财经学院国际经济与贸易系,广西,南宁,530003 |
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| 摘 要： | 一般而言，由于税收征收管理技术创新能充分地发挥信息管理的高效便捷优势，因而创新的进行不仅能有效地提高税收征管效率和降低税收征纳双方的成本负担，而且最终势必还会提高税收的征管质量。考虑到技术创新涉及面的广泛性与复杂性，为切实提高创新的效果，在推进税收征管技术创新的过程中，既必须要兼顾税收征收成本和遵从成本的均衡以及必须要将技术创新与传统的人工征管工作有机地结合起来，而且也还需要在强化政府主导作用的同时，充分发挥市场机制的协调作用。
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| 关 键 词： | 技术创新 税收征收管 信息不对称 逆向选择 |
Technical Innovation:A Major Choice of Reducing Tax Revenue Management Hole |
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| JIANG Man-Yuan.Technical Innovation:A Major Choice of Reducing Tax Revenue Management Hole[J].Journal of Zhejiang Business Technology Institute,2008,7(2):1-4. |
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| Authors: | JIANG Man-Yuan |
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| Institution: | JIANG Man-Yuan (Guangxi Financial College, Nanning 530003, China) |
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| Abstract: | Because technical innovation of tax revenue management can fully elaborate convenient superiority in information processing, sotechnical innovation can not only effectively enhance efficiency of tax revenue and reduce revenue cost, but also enhance tax revenue management quality. Considering that technical innovation is extensive and complicated, and in order to improve the efficiency of innovation, in the course of the tax revenue technical innovation, it is necessary not only to focus on both tax revenue cost and cost balance and combine technical innovation with artificial revenue, but also fully elaborate government leading role and market mechanism's coordinating role as well. |
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| Keywords: | technical innovation tax revenue management information un-symmetry market mechanism |
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