| 关于我国个人所得税征管信息化建设的对策建议 |
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| 引用本文： | 吴倚天,孙宝文,王天梅.关于我国个人所得税征管信息化建设的对策建议[J].中央财政金融学院学报,2002(12):23-25. |
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| 作者姓名： | 吴倚天 孙宝文 王天梅 |
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| 作者单位： | 中央财经大学 北京100081
(吴倚天，孙宝文)，中央财经大学 北京100081(王天梅) |
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| 摘 要： | 实现个人所得税的征管信息化 ,不但是国际潮流的大势所趋 ,也是摆在我国税务部门面前的当务之急。本文对我国税收信息化建设的现状、不足作了分析 ,并结合国外税收信息化建设的成功经验 ,对我国的个人所得税征管信息化建设提出了对策建议。
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| 关 键 词： | 个人所得税 信息化 |
| 文章编号： | 1000-1549(2002)12-0023-03 |
Suggestions on Construction of Our Country's MIS of Personal Income Taxation |
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| WU Yi-tian SUN Bao-wen WANG Tian-mei.Suggestions on Construction of Our Country''''s MIS of Personal Income Taxation[J].Journal of Central University of Finance & Economics,2002(12):23-25. |
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| Authors: | WU Yi-tian SUN Bao-wen WANG Tian-mei |
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| Institution: | WU Yi-tian SUN Bao-wen WANG Tian-mei |
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| Abstract: | Constructing Management Information System (MIS) of personal income taxation is not only a international trend, but also an urgent task of our government. In this paper, the authors draw some conclusion on base of the accomplishments that our government has achieved on the construction of MIS of personal income taxation, and put forward some proposal to us according as the overseas experience in this field. |
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| Keywords: | Personal income tax Construction of MIS |
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