物联网时代的消费税管理创新:国际经验与应用前景

Administrative Innovation of Consumption Tax in the Era of the Internet of Things: International Experience and Application Prospect

随着大数据、大信息时代的到来,未来的物联网将与当今的互联网一样,无时无处不渗透至每一个社会经济单元,因而运用物联网技术创新税收管理势在必行。在现行税种中,物联网的逐一性、可溯性、交互性特征,与消费税针对特定商品课税的特点最为契合,利用物联网技术构建消费税信息化税标管理机制,已被一些国家成功付诸实践。我国也可以此为突破口,实现物联网时代消费税管理创新,在提升税收治理能力的同时,为实现国家治理能力现代化提供有力支持。

With the emerging of Big Date Era, internet of things will affect all aspects of social economy. Consequently, it is necessary to apply the internet of things technology in taxation administrative innovation. As a tax levy on specific goods, the consumption tax is the most suitable one among the current tax categories to realize administrative innovation through the internet of things. Some countries＇ experiences have proved that the establishment of administrative mechanism of consumption tax stamp by using the internet of things technology is successful and effective. As a reference, the administrative innovation of consumption tax in the era of the internet of things will not only enhance the administrative capability of taxation, but also the capability of modernization of national governance.