基于云计算的税收征管信息化研究

发布时间：2018-06-30 04:26

本文选题：云计算 + 税收征管　；参考：《广东财经大学》2014年硕士论文

【摘要】：随着“金税工程”三期的实施与“省级大集中”的逐步推广，我国的税收征管信息化进程取得了巨大成就，税收征管水平不断提高，纳税服务质量不断提升。随着形势的变化，在税收征管信息化进程中也遇到了一些问题。在阐述了云计算与税收信息化的基本理论后，进一步分析了我国税收征管信息化的现状，指出其存在的问题。在借鉴前人研究成果的基础上，本文构建了税收征管的云计算架构，试图为解决存在的问题提供可能的理论指导，以促进税收征管信息化不断完善。本文采用文献研究法、比较分析法与跨学科研究法三种方法，通过大量搜集、整理与税收征管信息化、云计算相关的重要文献，提出本文研究的理论依据。通过比较分析，并借鉴国内外促进税收征管信息化的经验，结合云计算的优势与特性，构建税收征管的云计算架构，并就促进税收征管信息化发展提出政策建议。可能的创新之处为：一是将云计算与税收征管信息化结合；二是搭建了税收征管的云计算架构，，并对该架构进行应用分析。
[Abstract]:With the implementation of the third phase of "Gold tax Project" and the gradual promotion of "provincial centralization", great achievements have been made in the informatization process of tax collection and management in our country, the level of tax collection and management has been continuously improved, and the quality of tax service has been continuously improved. With the change of the situation, some problems have been encountered in the process of tax collection and management informatization. After expounding the basic theory of cloud computing and tax information, this paper further analyzes the present situation of tax collection and management informatization in China, and points out its existing problems. Based on the previous research results, this paper constructs the cloud computing structure of tax collection and management, trying to provide possible theoretical guidance to solve the existing problems, in order to promote the continuous improvement of tax collection and management information. This paper adopts three methods of literature research, comparative analysis and interdisciplinary research, through a large number of collection, collation and tax collection and management information, cloud computing related important literature, put forward the theoretical basis of this study. Through comparative analysis, and drawing lessons from the experience of promoting tax collection and management informatization at home and abroad, combined with the advantages and characteristics of cloud computing, the paper constructs the cloud computing structure of tax collection and management, and puts forward policy recommendations to promote the development of tax collection and management information. The possible innovations are as follows: first, combine cloud computing with tax collection and management information; second, build the cloud computing structure of tax collection and management, and analyze the application of this framework.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D63

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