技术创新助推税收征管现代化：理念更新与路径建议

The Modernization of Taxation Administration Enhanced by Technology Innovation: Concept Updates and Path Suggestions

人类社会进入第四次工业革命时代,技术创新加速与社会各领域发展融合,具备显著的大数据、智能化和去中心化等特征。理解当代技术创新特征的本质,有助于我们建立税收治理、降低制度性交易成本和保护纳税人权益等现代化税收征管理念。本文从创设商事交易比特凭证、实施大数据战略、探索智慧型纳税申报制度和建立税收共治体系等方面,提出了经由技术创新推动税收征管现代化的若干路径建议。

While the human society is entering the 4th industrial revolution era, the trend of fusion of technology innovation and various social fields is accelerated, showing the characters of big data, artificial intelligence and decentralization etc. With the comprehension of the essence of contemporary technology, we are hoping to identify the principles of modern taxation administration, such as good tax governance, institutional cost reduction, protection of taxpayers＇ legal rights. This article proposes the several paths to modern taxation administra- tion via innovation, including the basic business bit voucher, big data strategy, smart tax return and the social governance system.