CAJ | 학술논문

财税库银横向联网是一种现代税收征缴模式。通过横向联网逐步实现税款申报、缴纳、划解、入库和对账业务的电子化,既方便了纳税人缴税、简化了业务操作、降低了缴税成本,又加快了税款入库速度,实现了税款征收信息在财政、税务、国库部门间的共享,带给纳税人的是＂足不出户＂办税的实惠和便捷。但财税库银横向联网工作中也存在一些问题,需要引起关注和解决。
재세고은횡향련망시일충현대세수정격모식。통과횡향련망축보실현세관신보、격납、화해、입고화대장업무적전자화,기방편료납세인격세、간화료업무조작、강저료격세성본,우가쾌료세관입고속도,실현료세관정수신식재재정、세무、국고부문간적공향,대급납세인적시＂족불출호＂판세적실혜화편첩。단재세고은횡향련망공작중야존재일사문제,수요인기관주화해결。
The transverse online of Finance Tax Bank is a modern model of tax payment;it could take use of the internet to realize the course of tax,and tax declaration and tax planning solution,tax collection and storage and the electronic of reconciliation which make the tax bearer convenient,the operation simply,reduce the cost of tax payment,increase the rate and realizing the information sharing of finance tax and nation treasury and take convenience to the tax bearer.However,there are still some problems,we should pay close attention to them and find a way to resolve.