互联网+智慧税务:趋势、规律和建议

A Study for Trend, Basic Concepts and Suggestions on Internet–plus Tax Administration

在国家税务总局提出构建税收现代化的六大体系中,"互联网+"和大数据治理是其中的重要支撑。在金税三期工程和营改增试点全面推广的大背景之下,本文从国际趋势、发展规律和创新举措三个方面,对未来税务发展战略布局和实施策略进行了阐述,进一步提出"互联网+智慧税务"是推进税收管理和服务创新的手段,对我国税务管理进入"后金税三期时代"的信息化建设提出政策建议。

For six systems of constructing tax modernization presented by the State Administration of Taxation, ＂Internet＋＂ and big data administration have been the most critical support. Under the background of fully promoting Golden Tax Project Phase Ⅲ （ GTP Ⅲ ） and the pilot reform of converting the business tax into the VAT, this paper elaborates on the strategic overall arrangement and implementation schemes for the tax development in the future from the perspectives of the international trend, development law, innovative measures, and then further presents that ＂ Internet ＋ Wisdom Tax Administration＂ is the new measure to push tax management and service innovation, and finally proposes several suggestions for the information construction of tax administration in China after entering ＂the Post-GTP III era＂