摘要
"金税三期"和"二代TIPS"系统上线以来,进一步扩大缴库业务覆盖面,但目前国税、地税征管体制改革处于整合期,一方面,必须加快电子税收统一管理,另一方面,又必须充分发挥税收征管建设发展服务于国家集中管控的必然要求。在新的征管体制下,公共需求的日益增长,对公共服务质量的要求也日益提高,采用多种方式缴库将是毋庸置疑的未来税收趋势,而现代化移动支付方式已然是国内支付体系中发展最迅速的支付方式,对人们的物质生活起到了根本变化,移动支付方式下缴库服务建设已成为当下税务改革下的必然需求。在征管体制改革的特殊时期和移动支付环境下,如何建设移动支付电子缴库服务的有效路径,值得研究、探讨。
Since the "Gold Tax Phase Ⅲ" and "Second Generation TIPS" systems were put on line, the coverage of treasury collection business has been further expanded, but at present the reform of national and local tax collection and management system is in the period of integration. On the one hand, we must speed up the unified management of electronic taxation, on the other hand, we must give full play to the inevitable requirement of the development of tax collection and management to serve the centralized management and control of the state. Under the new collection and management system, with the increasing public demand and the increasing demand for the quality of public services,it is undoubted that the future tax trend will be to pay by various means. The modern mobile payment mode is already the fastest developing payment mode in the domestic payment system, which has fundamentally changed people’s material life. The mobile payment mode will pay for the construction of the library service. Establishment has become an inevitable demand under the current tax reform. In the special period of the reform of the levy and management system and the mobile payment environment, it is worth studying and discussing how to build an effective path of the mobile payment electronic depository service.
作者
曲梦
李宏宇
QU Meng;LI Hongyu
出处
《吉林金融研究》
2019年第1期69-72,共4页
Journal of Jilin Financial Research
关键词
移动支付
电子缴库
应用研究
Mobile Payment
Electronic Payment Bank
Application Research