加强税收业务档案利用的探索与实践

发布时间：2018-02-14 10:21

  本文关键词： 税收业务 档案利用 业务档案 税务机关 增值利用 扣缴义务人 电子档案管理 地税局 电子资料 档案管理模式 　出处：《档案与建设》2015年11期 　论文类型：期刊论文

【摘要】：正税收业务档案是各级税务机关受理的涉税资料和依法在各项具体税收管理活动中产生的表证单书、声像等历史记录,以及纳税人、扣缴义务人按照经过征纳双方认可的电子签名报送的数据图文等电子资料。税收业务档案来源于税收征、管、评、查的全过程,种类多、范围广、数量大、跨度长、交叉密,给增值利用带来较大的难度和限制,未能充分发挥好服务税收工作和纳税人的作用。因此,借助现代信息技术,推进档案增值利用是税务部门档案管理面临的迫切任务。
[Abstract]:The tax revenue business archives are the tax - related information received by the tax authorities at all levels and the form documents , sound images and other electronic data generated in the specific tax administration activities according to law . The tax business archives are derived from the whole process of tax collection , management , evaluation and inspection . The tax business archives are derived from the whole process of tax collection , management , evaluation and inspection . The tax business archives are derived from the whole process of tax collection , management , evaluation and inspection . The tax business archives are of great difficulty and limitation , and do not give full play to the service tax work and the taxpayer ' s role . Therefore , by means of modern information technology , it is an urgent task for the file management of tax departments .

【作者单位】： 苏州地方税务局;
【分类号】：F812.42;G273.5
，

本文编号：1510483