深化以数治税应用强化税收风险防控

Promoting the Application of Digital Taxation and Strengthening Tax Risk Prevention

全国税务系统以金税三期工程全面上线为契机,不断完善税收数字化发展战略布局,健全和优化税务监管体系,在支持和保障税收改革、落实减税降费、优化营商环境、加强队伍建设等方面取得了重要进展。但与新时代新挑战新任务相比,以数治税能力和水平仍有不相适应的地方,税收风险管理体系不够健全,风险分析的精准性、风险应对的实效性有待提高。运用以数治税强化风险防控应构建全国统一的电子税务局,打造智慧税务应用生态﹔完善全流程风险管理,实现“四个有人管”﹔提升数据管理质量,不断增强数据驱动力;建立新型监管机制,向分类精准监管转变;强化基础支撑保障,提升风险管理能力。

With the help of the full launch of Golden Taxation Project(Third Phase),taxation authorities in China have made significant achievements in improving the strategic layout of tax digitization development,optimizing the tax supervision system,supporting taxation reform,implementing tax reduction,optimizing business environment and strengthening team building.However,compared with the new challenges and tasks in the new era,the capability of digital tax administration is still incompatible,the tax risk management system is not sound enough,and the accuracy of risk analysis and the effectiveness of risk response need to be improved.To strengthen risk prevention by promoting digital tax administration,it is necessary to build a nationwide-unified electronic tax bureau to provide a smart taxation application ecosystem,improve the risk management of the whole process and realize the concept of“four key issues control”,improve the quality of data management and continuously exploring and enhance the data driving force,establish a new supervision mechanism and gradually change to classification and precise supervision,and strengthen the capability of the basic support and enhance the capability of risk management.