摘要
在我国各地税务部门积极探索建设智慧税务的背景下,本文从主要智能技术的角度对智慧税务建设进行梳理,认为我国智慧税务的实践在统一认识、理论指导、发展模式上仍然需要进一步完善。借鉴国外智慧税务的实践应用经验,以及国内智慧城市、自动驾驶的行业典型经验,本文进一步认为,要形成体现智慧税务的税务管理理论和匹配智慧税务的技术建设思路。
Under the background of the exploration of“Smart Taxation”by domestic tax authorities,the paper analyzes smart taxation from the perspective of main intelligence technologies,and believes that the practice of smart taxation in China still needs to be improved in the aspects of a unified understanding,theoretical guidance and develop mode.By referring to international experience and the typical industry experience of smart cities and automatic drive,the paper further believes that it is necessary to form a tax management theory that reflects smart taxation and a thinking of technology construction that matches smart taxation.
作者
谢波峰
尹天惠
Bofeng Xie;Tianhui Yin
出处
《国际税收》
CSSCI
北大核心
2021年第10期21-26,共6页
International Taxation In China
基金
国家社会科学基金一般项目"数字经济国际规则变化背景下的数据要素税收问题研究"(项目编号:20BJY223)的阶段性研究成果。
关键词
智慧税务
智能技术
现代税务管理
Smart taxation
Intelligence technology
Modern tax administration