摘要
本文梳理了荷兰税收征管的组织架构、信息化企业架构方法、大数据预填申报、纳税服务渠道管理、纳税遵从风险管理等先进的实践经验,并在比较中荷两国税收征管及信息化工作现状的基础上,提出对我国税收征管及信息化的相关建议。
This paper reviews the organizational structure of the tax collection and administration, informatization of enterprise architecture, big-data-based pre-filling and declaration, tax service channel management, tax compliance risk management and other advanced practical experience in the Netherlands. The paper compares the status quo of the tax collection and administration and informationization between China and the Netherlands. On this basis, the paper puts forward the relevant proposals for tax collection and administration and informationization in China.
引文
[1]李新凯,陈杰.展望现代工业工程在金税工程中的应用[J].工业工程,2005(4).
[2]龚艺巍.企业架构设计思想[M].北京:科学出版社,2017.
[3]邵凌云,徐伟.浅析如何打造纳税服务集成化新格局[J].税务研究,2017(7).
(1)钻取是计算机术语,就是在电脑页面点击一个纳税人识别号,可以进入下一层看纳税人的基本信息。