韩国增值税申报管理对我国的启示

The Reference of South Korea's Value-added Tax Declaration Manages to Optimize the Business Environment of Our Country

韩国从1977年开始实行增值税课税制度,通过40余年的摸索和实践,具有税制设计简便、征管信息化程度高、第三方涉税信息应用发达、推行电子发票制度等鲜明特点。韩国的增值税申报管理对我国税务机关优化营商环境颇有启示和借鉴,一是要注重信息系统支撑,扎口开展平台建设和数据应用;二是要注重顶层设计,从立法层面加强外部信息数据的实时交换;三是要转变"以票控税"思路,注重从税制设计和数据管理层面,加强诚信申报的引导和管理;四是要奖惩结合,注重从制度激励角度出发,提升纳税人的依法遵从度。

South Korea introduced the VAT system in 1977, Thr ough more than 40 years of exploration and practice, It has a simple tax system design, and it has a high degree of informatization, and the application of third-party tax information is developed and the electronic invoice system is implemented. South Korea＇s VAT declaration management has great inspiration and reference for China＇s tax authorities to optimize the business environment. Firstly, we should pay attention to the support of the information system and launch the platform construction and data application. Second, we should pay attention to the top-level design and strengthen the real-time exchange of external information data from the legislative level. Third, we should change the thinking of ＂voting tax＂, focus on the design of tax system and data management, and strengthen the guidance and management of good faith reporting. The fourth is to combine the rewards and punishment, focus on the institutional incentive and enhance the compliance of the taxpayer.