湖南国税网上办税系统的管理优化研究

【作者】 唐军；

【导师】 蒋美仕； 姜锋；

【作者基本信息】 中南大学 ， 公共管理， 2009， 硕士

【摘要】 随着新公共管理运动的蓬勃发展及其与信息技术的日趋紧密结合,网上办税系统已经成为电子税务建设的重要内容,同时也成为各级国税部门的重要理论和实践课题。在综述国内外有关电子税务研究现状的基础上,通过对新公共服务理论、业务流程再造理论、客户关系管理理论等进行阐述,本文初步探讨了网上办税系统建设的理论依据。其次,通过对发达国家与国内发达地区先进经验的总结以及湖南国税网上办税系统的管理现状分析,揭示出湖南国税网上办税系统的问题与不足：部分技术功能不完善；管理运行程序较复杂；信息共享环境不够顺畅；运行维护水平偏低；硬件设施运行负担较重。通过对问题的分析,发现规划不明等内部因素、硬件网络环境不够优化等外部因素、内外部其他因素的相互作用是其主要原因。针对以上问题,提出研究制定网上办税系统中长期建设规划、大力推进电子政务法律法规体系建设、加强与政府部门的上下联动和左右互动、加大网上办税系统宣传培训力度等策略,同时提出完善网上办税业务流程、完善网上办税系统的运行维护体系和应用软件体系、完善信息系统安全管理机制、完善网上办税系统推广应用及管理等具体措施。更多还原

【Abstract】 With the New Public Management movement and its relationship with the vigorous development of the increasingly close integration of information technology, Online handling tax system has become an important content of e-tax, but also become the national taxation office at all levels of an important theoretical and practical issue.In the overview of the electronic tax research at domestic and abroad on the basis of the status quo, through the new public service theory, theory of business process reengineering, customer relationship management theory elaborated in this paper an online preliminary study of the theoretical basis for Online handling tax system construction. Secondly, by the advanced experience of developed countries and the developed areas of domestic, as well as a summary of Online handling tax system in Hunan National Taxation Office status analysis revealed the problems and shortcomings of Online handling tax system:part of the technical function is imperfect; administrant and operational procedures are complicated; the Environment of information sharing and disposing is poor; levels of operation and maintenance is low; the burden of hardware facilities is more heavy. Through analysis of the problem and found the main reason is that Internal factors such as the planning is unknown, external factors such as hardware and network environment aren’t enough excellent turn, the other factors inside and outside occurrence influences. To solve the above problems, proposed a study to develop long-term design plan Online handling tax system, and vigorously promote E-governmental affairs laws and regulations, and strengthening the linkage with the government departments from top to bottom and left to interact to increase online and intensity of Online handling tax system to promote a training strategy, also proposed the specific measures:handling tax perfection of online business processes, perfect operation and maintenance system and application software systems of the Online handling tax system, perfect the security management mechanism of its information system, Improve the promotion of its application and management.更多还原