科技发展对税务管理理念和方式的影响

The Effect of Science and Technology Development on the Notion and Approach of Tax Administration

论述了移动互联网、大数据、电子支付、数字化使能技术等四大科技的发展趋势,分析了在科技力量推动下税务部门改进纳税服务、提升税收征管质效的前景。税务部门在加强税收信息化建设中,积极推进以"数据管理"为重点的征管改革,探索利用科技手段提高税收工作质量的方法和举措。其他国家经验对我国税务部门深化征管改革、实施数据管税具有重要的借鉴意义。

Based on the Discussion on the development tendency of four large technologies like mobile in- ternet, large data, electronic payment, and digit enabling, the paper analyzed the prospect of tax department im- proving tax service, promoting the quality and effect of tax collection and administration under the push of tech- nology force. In the construction of strengthening the tax information, tax department actively propelled the tax collection and administration reform that centered around the data management, and explored the methods and measures of raising the quality of tax work by means of science and technology. Experiences from other countries have important reference for our tax departments to deepen the tax administration reform and execute data tax administration.