“互联网+税务”的内在逻辑及蓝图构建浅析

On the Logic and Blueprint of “Internet+Taxation”

本文梳理了"互联网+税务"战略的提出过程,从税务部门学习行业最佳实践、信息化宏观微观发展需要、现代税务管理发展规律等三方面分析了该战略的内在逻辑,认为目前的税务管理已具备面向遵从纳税人的自动化征管信息化基础,提出"互联网+税务"建设目标应是支持税务管理现代化核心能力形成,因此需要构建以电子发票、纳税人信息平台、第三方信息平台为建设重点的税务管理完整闭合内外环,最后提出了提升战略定位、更新建设理念,完善顶层设计、明确各级分工,明确基本技术路线、规范建设标准等政策建议。

The Paper reviews the development of ＂Internet＋Taxation＂ strategy, and analyzes the logic from three aspects learning industry＇s best practice, requirements of information, and development law of modern taxation. Based on the current automation process of taxation for the taxpayers, we suggest the goal of ＂Internet＋Taxation＂ should to be the core capability for the modern taxation, which must prioritize the e-invoice, information platform for taxpayer and third party information platform to built complete information closed loop for the taxation process. In the end, we give some advice on how to build the recommended blueprint.