变革税务执法、服务、监管理念提升税收治理能力

New Philosophy and Governance Practices of Tax Enforcement,Service and Supervision

进一步深化税收征管改革的核心和本质是实现高质量高效能的税务执法、服务与监管。而要实现高质量高效能的税务执法.服务与监管,首要的是推动税务执法、服务、监管理念的变革与创新。主要包括:坚持以纳税人为中心的治理理念,提升治理定位能力;树立税务执法、服务、监管的数据思维,提升以数治税能力;树立税务执法.服务、监管之间的辩证思维,提升深度融合能力;增强深化税收征管改革的系统性思维,提升整体统筹能力;牢固树立税务执法.服务、监管法治思维,提升依法治税能力;强化税务执法、服务、监管底线思维,提升风险防范能力。

The core and essence of further deepening the reform of administration of tax collection is to achieve high-quality and high-performance tax enforcement,service and supervision.To achieve that end,the most important thing is to promote the transformation and innovation of the philosophy of tax enforcement,service and supervision,including adhering to the taxpayer-centered governance philosophy and enhancing the capability of governance positioning,cultivating the data mindset of tax enforcement,service and supervision and enhancing the capability of digital tax administration,cultivating the dialectical mindset of tax enforcement,service and supervision and enhancing the capability of deep integration,improving the systemic mindset of tax enforcement,service and supervision and enhancing the capability of planning from a holistic perspective,developing firmly the legislative mindset of tax enforcement,service and supervision and enhancing the capability of tax administration according to the law,and strengthening the bottom-line mindset of tax enforcement,service and supervision and enhancing the capability of risk prevention.