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论文编号：	10671
作者编号：	2120163270
上传时间：	2018/12/8 12:45:42
中文题目：	税务信息资源共享机制建设研究——以秦皇岛市税务系统为例
英文题目：	A study on the establishment of tax information resources sharing mechanism —— Taking Qinhuangdao City tax system as an example
指导老师：	王芳
中文关键字：	税务系统；信息资源共享；秦皇岛市
英文关键字：	tax system; information resource sharing; Qinhuangdao City
中文摘要：	建立健全税务信息资源共享机制的目的是为税务部门提供更优质、更便捷的纳税人经济社会活动相关信息，从而提高一个地区的综合治税能力。如果机制设计合理，运作正常，可以推动税务部门工作的顺利开展，促进税收征管水平进一步提升。本文以王芳教授提出的跨部门政府数据共享“五力模型”为研究基础，以秦皇岛市税务和工商等部门之间的信息资源共享为例，运用“五力模型”的五个方面：共享动力、共享能力、共享环境、共享风险和共享途径，采用案例分析法、访谈法分析了涉税部门之间信息资源共享沟通较好的方面和存在的不足，同时也验证了“五力模型”的有效性，检验了跨政府部门之间信息资源共享的质效。通过分析得出以下结论：秦皇岛市的税务和工商部门之间以综合治税平台为基础进行信息资源共享，但是这个信息资源共享的平台并不是十分完善，不论是从税务部门来说，还是从工商部门来说，都对信息资源共享存在一定程度的担忧，并且本身税务和工商部门之间的信息资源共享由于技术和政策法规的不完善等原因，存在着一定的数据利用质量的问题和数据泄露风险等等。秦皇岛市税务信息资源共享的环境，总体来说虽然还存在着法律制度和政策机制不健全等问题，这是中国目前政府部门间信息资源共享存在的共性问题，国家和地方政府已经开始关注，并相结工作实际出台了一些信息资源共享相关的政策。秦皇岛市税务和工商部门之间的信息资源共享动力和能力并不特别的充足，主要是由于信息资源共享需要大量的财力和人力的投入，这在一定程度上会增加政府的运营成本，而信息资源共享直接与部门利益相关，信息资源在某种程度上就是利益资源，信息资源的共享也就可能是部门利益重新分配和调整的一个过程，因此，我们需要政府的补偿机制来进行平衡，进一步推进政府部门之间的信息资源共享。
英文摘要：	The purpose of establishing and improving the sharing mechanism of tax information resources is to provide better and more convenient information about taxpayers'economic and social activities for tax departments, so as to improve the comprehensive tax management ability of a region. If the mechanism design is reasonable and the operation is normal, it can promote the smooth development of the work of the tax department and further enhance the level of tax collection and management. This paper based on the five-force model of inter-departmental government data sharing, taking the information resources sharing between the tax system of Qinhuangdao City and the departments of industry and commerce as an example, and applies the five-force model proposed by Professor Wang Fang which include five aspects: the motive force of sharing, the ability of sharing, the environment of sharing, the risk of sharing and approach of sharing. By using the methods of observation, case analysis and interview, this paper analyzes the advanced aspects and shortcomings of information resources sharing and communication among tax-related departments, verifies the effectiveness of the five-force model and tests the quality of information resources sharing among government departments. Ultimately, it draws the following conclusions: The tax and industry and commerce department in Qinhuangdao City share information resources on the basis of comprehensive tax platform, but this information resources sharing platform is not very perfectly. For the tax department and industry and commercial departments.There are some concerns about the sharing of information resources. In addition, the sharing of information resources between tax authorities and industrial and commercial departments have the probems that imperfection of technology and policies and regulations. At the same time, there are also some problems in the quality of data utilization and the risk of data leakage. Although there are still some problems such as imperfect legal system and policy mechanism in the environment of tax information resources sharing in Qinhuangdao City, it is a common problem that exists in the information resources sharing among government departments in China. At present, the state and local governments have begun to pay attention to it and issued some information sharing policy in practice. The power and capability of information resources sharing between the tax and commercial departments in Qinhuangdao City is not particularly sufficient, mainly due to information resources sharing needs a lot of financial and human resources input which will increase the operating costs of the government in an extent. Furthermore, information resources sharing is directly related to the interests of departments. To some extent, information resource is the benefit resource. The sharing of information resources may also be a process of redistribution and adjustment of departmental interests. Therefore, we need government compensation mechanism to balance and further promote information sharing between government departments.
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