关于县域实施跨省异地电子缴税的思考

Reflections on the Implementation of Trans-provincial and Trans-regional Electronic Tax Payment in the County Territory

近年来,国家持续深化“放管服”改革,优化营商环境,助力企业享受更便捷高效的服务,在一些大中城市,为提高纳税人跨省异地缴税效率,人民银行、税务部门统一部署、精心安排、精细辅导,使得跨省异地电子缴税方式纷纷落地,实现了资金“零在途”。但在广大县域地区,仍以传统手工缴库方式为主,办税人员缴税需要“多头跑”,耗时长、环节多。本文以彬州市跨省异地缴税方式为例,通过对跨省异地缴税的背景、意义以及实现电子缴税方式的优势对比,研究分析了当前县域实现跨省异地电子缴税的难点,提出了推动县域跨省异地电子缴税的针对性建议。

In recent years,the country has continued to deepen the reform of"deregulation,regulation and service",in order to optimize the business environment,and provide enterprises more convenient and efficient services.In some large and medium-sized cities,in order to improve the efficiency of taxpayers’trans-provincial and trans-regional tax payment,the People’s Bank of China and the tax authorities have made unified deployment,careful arrangements,and fine guidance,which has enabled the implementation of trans-provincial and trans-regional electronic tax payment methods to come true gradually,and have realized the"zero on the road"of funds.However,in the vast county areas,the traditional manual treasury payment is still the main method,and tax payment needs to be"multihead",which takes a long time and involves many links.Taking Binzhou City as an example,this paper studies and analyzes the difficulty in realizing cross-provincial and cross-regional electronic tax payment at the county level by comparing the background,significance and advantages of cross-provincial and cross-regional tax payment,and puts forward targeted suggestions to promote crossprovincial and cross-regional electronic tax payment at the county level.