“互联网+”背景下税收遵从的提高:挑战与对策

On the Improvement of Tax Compliance against the Background of "Internet-plus" : Challenges and Countermeasures

"互联网+税务"是把互联网的创新成果与税收工作深度融合、拓展信息化应用领域、推动效率提升和管理变革的重大部署,是实现税收现代化的必由之路。随着互联网技术在税收领域应用的不断拓展和深入,征纳成本大幅下降、税收征管效率逐渐提高、税务稽查更加精准、税收风险管理成效明显,推动我国进入了税收征管现代化建设的新阶段。与此同时,税务机关的职能逐渐从管理型转变为服务型,征纳双方之间的关系也从矛盾对抗转变为和谐互信,这一系列变化为税收遵从的提高提供了更大空间。本文通过梳理相关文献,结合"互联网+"为税收遵从提高带来的新机遇,深入分析"互联网+"背景下提高税收遵从面临的挑战,并在此基础上提出相关建议。

"Internet + Tax" is the deep integration of Internet innovative technologies and taxation. It is the main driving force for the reform of the tax collection and management system and only way to achieve tax modernization. With the continuous expansion and deepening of "Internet + Tax", the efficiency of a series of work such as tax collection, tax audit, and tax risk management has been effectively improved. It marks that China has entered a new stage of modernization of tax collection and management. Meanwhile, the relationship between tax authorities and taxpayers has changed from confrontation to trust, which provides a good basis for the improvement of tax compliance. This paper analyzes the opportunities and challenges of improving tax compliance in the context of "Internet-plus" and makes targeted recommendations.