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关于纳税信用等级评定的信息化途径研究
引用本文:王娜,高鸿鹏. 关于纳税信用等级评定的信息化途径研究[J]. 山西财政税务专科学校学报, 2012, 14(4): 20-22
作者姓名:王娜  高鸿鹏
作者单位:1. 山东省经济管理干部学院,山东济南,250014
2. 山东省惠民县国税局,山东滨州,251799
摘    要:加强纳税人信用等级评定工作,是税收征管工作中非常重要的一环,随着信息技术的飞速发展,我国税收征管信息化取得了长足进步。然而,当前我国纳税信用等级评定中还存在着评定手段落后、评定结果客观性较差、纳税人积极性不高等问题。依托先进的信息技术,从完善评定指标体系、扩大信息采集渠道、优化评定手段等多个方面,可以进一步加强和改进纳税信用等级评定工作。

关 键 词:税务机关  纳税人  信用等级评定  信息化

The Research on Informatizing Way of Improving Evaluation Taxpaying Credit Grade
WANG Na,GAO Hong-peng. The Research on Informatizing Way of Improving Evaluation Taxpaying Credit Grade[J]. Journal of Shanxi Finance and Tax College, 2012, 14(4): 20-22
Authors:WANG Na  GAO Hong-peng
Affiliation:(Shandong Economic Management Institute,Jinan 250014,China; State Taxation Bureau of HuiMin,Binzhou 251799,China)
Abstract:It’s very important to strengthen the evaluation taxpaying credit grade,which is a important link of tax collection and management work.With the rapid development of information technology,the tax collection and management have been improved significantly in our country.However,there are many problems exist in the evaluation taxpaying credit grade.Such as,first,there are some backward evaluation methods;second,the evaluation result is less objective;the third,taxpayers lack enthusiasm on paying taxes.With the advanced information technology,it’s possible to strengthen and improve the evaluation taxpaying credit grade by perfecting the evaluation index system,expanding the information collection channels,and optimizing the evaluation tools,and so on.
Keywords:tax authority  taxpayer  evaluation taxpaying credit grade  informatize
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