随着信息化技术水平的不断发展，信息化技术的应用范围越来越广泛。当 前，国税、地税征管体制改革不断推进，税务部门不仅要负责各个税种的征收 和管理，还要负责社保费及非税收入的征收。涉税信息数量的激增，涉税信息 内容的多样化，都要求税务部门应用更先进的税收信息化手段进行涉税信息的 管理和分析。金税三期系统的全面上线，为税务部门发展更先进的信息化征管 手段提供了技术支撑，带来了税务部门发展信息化征管的新机遇。 本文从穆棱市税务局信息化征管工作实际出发，通过分析穆棱市税务局信 息化征管的现状和存在的问题，寻求在金税三期系统下，穆棱市税务局发展信 息化征管的具体策略。在研究过程中，主要结合穆棱市税务局征管工作的实际 需求，着力分析如何通过信息化征管的手段，改进穆棱市税务局的征管方式， 切实提高穆棱市税务局的征管效能。 本文首先对穆棱市税务局信息化征管的发展历程及金税三期系统下信息 化征管的现状进行了分析，总结出存在历史数据信息不一致、存在不实减免税 信息、欠税信息不能反映真实欠税情况、纳税信息不匹配和没有设置专职运营 维护人员这五类问题。其次，对存在的信息化征管问题进行深入分析，指出问 题产生的原因是历史数据的核实工作不够精细、原有征管方式不够细化、信息 共享存在壁垒、缺乏对运营维护制度的重视和税务人员信息化征管综合能力水 平不高。最后，根据穆棱市税务局自身发展条件，针对问题产生的原因，提出 强化历史数据的核实工作、强化精细化征收管理、消除信息共享壁垒、建设运 营维护队伍和强化信息化征管综合能力建设这五方面具体解决对策，从而使穆 棱市税务局依托金税三期系统达到进一步发展税收信息化征管的目的。 关键词：穆棱市税务局；金税三期系统；信息化征管；税务信息共享 哈尔滨工业大学工商管理硕士学位论文 II Abstract Withthedevelopmentofinformationtechnology,theapplicationof informationtechnologybecomesmoreandmorewidely.Withthepromotingof collectionandmanagementsystemreformbetweenstatetaxationbureausandlocal taxationbureaus,taxationbureaushavebeenresponsibleforcollectingand administeringnotonlyallkindsoftaxes,butalsothesocialsecurityfundandthe non-taxincome.Alongwiththefastincrementoftaxinformationandthecontentof taxinformationbecomingvarious,taxationbureausneedtomanagementand analyzetaxinformationbyadvancedtaxinformatizationmethods.Withputtingthe systemoftheThirdPhaseofGoldenTaxProjectintouse,taxationbureauscanuse thetechnologyplatformoftheThirdPhaseofGoldenTaxProjecttoimprovetheir informatizationmethodsofcollectionandadministration,andnewopportunities havebeenbroughttodeveloptheirinformatizationofcollectionandadministration. Thispaper,researchedontherealityofMulingTaxationBureau’s informatizationofcollectionandadministration,analysesthecurrentsituationsand theproblemsofMulingTaxationBureau’sinformatizationofcollectionand administration,andfindstheconcretecountermeasurestodevelopMulingTaxation Bureau’sinformatizationofcollectionandadministrationinthecontextoftheThird PhaseofGoldenTaxProject.Duringthestudy,thispaper,basedonMuling TaxationBureau’sdemandsofcollectionandadministration,stronglyanalyzeshow toimprovethemethodsandtheefficiencyofMulingTaxationBureaucollection andadministrationbymeansofinformatization. Firstly,thispaperanalysesthedevelopmentcourseofMulingTaxation Bureau’sinformatizationofcollectionandadministrationandthesituationsby usingthesystemoftheThirdPhaseofGoldenTaxProject,andsummarizesfive kindsofproblems:correctinghistoricaldatanottimely,existingfalsetaxreduction information,existinguntruetaxesowed,taxinformationcannotmatchingeach other,andnottrainingoperationandmaintenanceteam.Secondly,thispaper analysestheseproblemsdeeplyandseeksoutthereasonsofthem.Thereasonsare asfollows:checkinghistoricaldataimprecisely,theoldmethodsofcollectionand administrationaretoosimple,sharinginformationdifficultly,thinkinglittleof trainingoperationandmaintenanceteam,andthelevelofcomprehensive 哈尔滨工业大学工商管理硕士学位论文 III informatizationabilityoftaxofficialsisnottoohigh.Finally,thispaper,basedon thedevelopmentconditionsofMulingTaxationBureauandthereasonsofthese problems,putsforwardfivemethodstosolvetheseproblems,andthesemethodsare confirminghistoricaldatastrictly,strengtheningtheabilityofprecisioncollection andmanagement,eliminatingthebarriersofinformationsharing,trainingoperation andmaintenanceteam,andstrengtheningthecomprehensiveabilityof informatizationofcollectionandadministration.Withthesemethods,Muling TaxationBureaucanachievetheobjectiveofdevelopingitsinformatizationof collectionandadministrationwiththesystemoftheThirdPhaseofGoldenTax Project. Keywords:MulingTaxationBureau,thesystemoftheThirdPhaseofGoldenTax Project,informatizationofcollectionandadministration,taxinformationsharing 哈尔滨工业大学工商管理硕士学位论文 IV 目录 摘要...............................................................................................................................I Abstract...........................................................................................................................II 第1章绪论..................................................................................................................1 1.1研究背景...............................................................................................................1 1.2研究的目的和意义..............................................................................................2 1.2.1课题研究的目的...........................................................................................2 1.2.2课题研究的意义...........................................................................................2 1.3国内外研究现状...................................................................................................3 1.3.1国外研究现状................................................................................................3 1.3.2国内研究现状................................................................................................4 1.3.3国内外研究现状评述...................................................................................5 1.4研究内容及方法...................................................................................................5 1.4.1研究内容........................................................................................................5 1.4.2研究方法........................................................................................................6 第2章穆棱市税务局信息化征管现状及问题..........................................................8 2.1穆棱市税务局信息化历程及管理方向.............................................................8 2.1.1穆棱市税务局信息化征管历程..................................................................8 2.1.2穆棱市税务局信息化征管管理方向........................................................10 2.2“金三”系统下穆棱市税务局信息化征管现状...........................................11 2.2.1“金三”系统概述.....................................................................................11 2.2.2“金三”系统信息化征管优势................................................................12 2.2.3“金三”系统下信息化征管取得的成效................................................14 2.3穆棱市税务局信息化征管存在的问题...........................................................16 2.3.1历史数据信息不一致.................................................................................16 2.3.2存在不实减免税信息.................................................................................17 2.3.3欠税信息不能反映真实欠税情况............................................................18 2.3.4纳税信息不匹配.........................................................................................18 2.3.5没有设置专职运营维护人员.....................................................................19 2.4本章小结.............................................................................................................19 第3章穆棱市税务局信息化征管问题原因分析....................................................21 3.1历史数据的核实工作不够精细........................................................................21 哈尔滨工业大学工商管理硕士学位论文 V 3.1.1历史登记信息的核实缺乏细致化比对....................................................21 3.1.2历史税收信息