“互联网+”背景下税收征管模式研究:一个理论分析框架

Research on Taxation Administration Mode under the Background of Internet +: A Theoretical Analysis Framework

自2015年两会召开以来,各地掀起了"互联网+"理论与实践的创新热潮,其中以国家税务总局发布的《"互联网+税务"行动计划》最为代表。本文重点在构建税收征管模式一般理论的基础上,具体研究"互联网+"背景下最适税收征管模式的选择及其关键支撑的理论分析框架,从而实现理论有效性到应用可行性的有效衔接及转化。

Since the two Sessions held in China in 2015, there has been an upsurge of theoretical and practical innovation in the Internet ＋ area, among which the Internet ＋ Tax Action Plan issued by the State Administration of Taxation is one of the most representative. Based on the general theory of taxation administration mode, this paper focuses on the selection of the optimal tax collection mode and the theoretical analysis framework of key support under the background of Internet ＋, so as to achieve effective convergence and transformation of theoret- ical validity to application feasibility.