“管数制”税收征管模式创新研究

A Research on the Innovation of Tax Collection and Management Mode: Big Data Management System

税收治理作为国家治理的重要组成部分,要在国家治理的大环境下,强化大数据运用,推进征管模式创新,构建科学先进机制,提升税收治理能力。本文从税收征管的创新模式"管数制"出发,重点研究"管数制"的背景、重构原因、内涵与佐证以及完善措施,力求探索出适应大数据时代的现代税收征管新模式,为提升我国税收治理能力和国家治理能力提供智力支持。

Tax governance is an important part of the national governance. Against the background of the national governance, the tax governance capability should be improved by strengthening the application of big data, promoting innovation of the tax collection and management mode and establishing a scientific and advanced tax mechanism. This paper focuses on the background, reconstruction, connotation and corroboration and improvement measures of the big data management system. On this basis, the paper tries to explore a new mode of modern tax collection and management to provide intellectual support for the improvement of the country＇s tax governance and national governance.