CAJ | 학술논문

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。
가강납세인신용등급평정공작,시세수정관공작중비상중요적일배,수착신식기술적비속발전,아국세수정관신식화취득료장족진보。연이,당전아국납세신용등급평정중환존재착평정수단락후、평정결과객관성교차、납세인적겁성불고등문제。의탁선진적신식기술,종완선평정지표체계、확대신식채집거도、우화평정수단등다개방면,가이진일보가강화개진납세신용등급평정공작。
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 man- agement 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.