| 开展数据应用提升税务管理水平 |
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| 引用本文： | 陈捷. 开展数据应用提升税务管理水平[J]. 涉外税务, 2008, 0(5) |
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| 作者姓名： | 陈捷 |
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| 作者单位： | 深圳市国家税务局,广东,深圳,518048 |
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| 摘 要： | 以数据应用提升税务管理水平,已经成为近年来各国税收征管改革的共同特征。本文借鉴了部分国家开展数据应用工作的经验,总结了深圳市国家税务局开展数据应用加强涉外企业所得税管理的做法,对在我国开展数据应用、加强税收征管提出了建议。
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| 关 键 词： | 数据应用 税务管理 企业所得税 纳税评估 |
A Study on Data Application to Enhance Tax Administration |
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| Jie Chen. A Study on Data Application to Enhance Tax Administration[J]. International Taxation In China, 2008, 0(5) |
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| Authors: | Jie Chen |
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| Abstract: | Data application has been proved to be an effective way to elevate the efficiency of tax administration worldwide. This paper draws upon successful experiences from other countries for reference, reviews the practice of the state tax bureau in Shenzhen City in data application, and finally puts forward some suggestions on establishing a systematic data application system to enhance the efficiency of tax administration in China. |
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| Keywords: | Data application Tax administration Enterprise income tax Tax assessment |
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