关于认真贯彻新发展理念、全面深化税收改革的几点思考

Some Thoughts on Fully Implementing the New Development Concept and further Deepening the Tax Reform

在国税地税征管体制改革基本完成和5G时代来临的大背景下,可以考虑以"改革税制、优化服务、精准治理"为路径,以数据、网络为创新源泉和根本支撑,打造简化、绿化、智能化、现代化的税收体系,高质量推进新时代税收现代化。在改革税制方面,稳妥有序整合、简并、优化现行税种结构,适当降低法定名义税率,把保护生态环境要求落实到各税种要素和具体政策中,加快构建现代税制步伐。在优化服务方面,打造以纳税人为中心、以网络为关键要素、以电子税务局为载体、更加注重纳税人体验的全天化、移动化的非接触、智能型纳税服务新体系。在精准治理方面,大力实施信息管税与信用管税相结合的"双信"税务监管模式,提升税收治理质效。

Against the background of the basic completion of the Reform of Taxation and Administration System of State Tax and Local Tax and the advent of 5 G era, to promote the modernization of taxation, we can consider "reforming tax system,optimizing tax service, precising tax governance" as the method, and use data and networks as the innovation source and fundamental support to build a simplified, green, intelligent and modern tax system. In the aspect of "reforming tax system",we could steadily integrate, simplify and optimize the current tax structure, properly reduce the nominal tax rate, put the requirements of protecting ecological environment into various tax elements and specific policies, and accelerate the pace of building a modern tax system. In terms of "optimizing tax service", we could build an all-day-long, mobile and intelligent tax service system, with taxpayers as the center, networks as the key element, Electronic-Taxation-Bureau as the carrier, and taxpayers’ experience as the target. To improve the quality and efficiency of "precising tax governance", we could implement the tax supervision mode both by information technology and by credit control.