借鉴国外经验完善我国税收征管模式

Improving Tax Collection and Administration Mode in China by Referring to International Experiences

近年来,世界各国广泛开展了税收征管制度改革,特别是在信息技术迅猛发展和数据应用的背景下,风险管理、纳税遵从管理等探索推陈出新,取得了积极的成效。本文在比较分析发达国家税收征管经验的基础上,结合我国税收征管改革总体思路,探索了我国今后税收征管模式的发展方向。本文认为,当前和未来一段时期,税收征管模式应朝着"一个构建、三个提升、三项策略、三个保障"为主要内容的"税收征管1333战略"发展演变,以实现税收管理现代化。

In recent years, a wide range of tax collection and administration reform has been carried out worldwide; especially in the background of the fast development of information technology and data application, risk management and tax compliance management have continuously renovated which have achieved positive results. Based on a comparative analysis on experiences of developed countries in tax collection and administration, by considering the general ideas of tax collection and administration reform in China, this paper makes an exploration into the development direction of tax collection and administration in China in the future, and further puts forward that presently and even in impending future, in order to realize the moderniza- tion of tax management, the tax collection and administration mode should be directed toward ＇one construction, three enhancements, three strategies, and three safeguards＇ as the main content of the ＇1333 Tax Collection and Administration Strategy＇.