中荷两国税收征管及信息化实践比较研究

A Research on the Comparativeness of Tax Collection, Administration and Informationization between China and the Netherlands

本文梳理了荷兰税收征管的组织架构、信息化企业架构方法、大数据预填申报、纳税服务渠道管理、纳税遵从风险管理等先进的实践经验,并在比较中荷两国税收征管及信息化工作现状的基础上,提出对我国税收征管及信息化的相关建议。

This paper reviews the organizational structure of the tax collection and administration,informatization of enterprise architecture,big-data-based pre-filling and declaration,tax service channel management,tax compliance risk management and other advanced practical experience in the Netherlands.The paper compares the status quo of the tax collection and administration and informationization between China and the Netherlands.On this basis,the paper puts forward the relevant proposals for tax collection and administration and informationization in China.