论依法行政视角下的信息管税

信息管税思路的确定和实践是税务部门的一项重大战略决策,不但推进了税收征管思路的重大变革,也开创了税务部门信息化建设的新境界。从依法行政的视角来考量信息管税及其存在形式、应用范围、依据、组织架构、权利保护等问题,以科学的信息管税理念、规范合理的工作流程、健全完善的制度体系、适应发展的组织结构、妥善完备的安全保障、畅通有效的法律救济等,着力构建信息管税体系。

Administration According to Law from the Perspective of Tax Information Management

The idea of tax information management is an important strategic decision of the tax department,which not only promotes the idea of a major change of tax collection,and tax department also creates a new realm of information technology.From the perspective of administrative law duty,the form of information management duties,application,organizational structure,rights protection and other major issues of concern are based on tax information management from a scientific concept of a reasonable standard of work processes and perfect system,thus adapting to the development of organizational structure,properly complete security,and effective legal remedies so as to build tax information management system.