借势人工智能,实现税收现代化

Tax Modernization Based on Artificial Intelligence

人工智能通过两条路径影响税收现代化。第一,人工智能的发展会影响经济增长、劳动力就业和收入分配,从而倒逼"促就业、调结构、缩小贫富差距"的税制改革,既要对促进就业和就业转型给予税收支持,税收上做"减法",又要适时对人工智能机器人征税,做"加法",同时,还为破解个人所得税改革和房地产税立法开征的难题创造条件,优化税制。第二,大数据、云计算、机器学习、模式识别和人机交互等人工智能平台与技术会提升税收征管信息化水平,重塑税务工作方式,提升纳税遵从度,推动税收征管进步,为优化税制奠定基础,并合力助推税收现代化。

Artificial intelligence （AI） affects tax modernization in two ways. First, the AI development will affect economic growth, labor and employment and income distribution, thus forcing the tax reform （promoting employment, adjusting structure and narrowing the gap between the rich and the poor） which provides tax support for promotion of employment and employment transformation while imposing taxation on AI robots in due course. In addition, the AI development will do help to overcome difficulties in the reform of personal income tax and real estate tax. Secondly, big data, cloud computing, machine learning and human-computer interaction will enhance the level of tax collection and administration, reshape the tax work and improve tax compliance. The improvement of tax collection and administration will lay a solid foundation for optimizing the tax system so as to make tax modernization come true.