数字化税务管理在“一带一路”沿线国家和地区的应用研究

On the Application of Digital Tax Management in Jurisdictions along the Belt and Road

数字化的不断发展引发了经济社会的深层次变革,也为政府提供了新的治理思路和手段。2021年3月,《关于进一步深化税收征管改革的意见》明确提出要强化国际税收合作,持续深化拓展税收共治格局。"一带一路"建设在我国实现高质量发展中扮演着重要角色,加强"一带一路"税收合作,促进"一带一路"沿线国家(地区)税务管理水平的提升,对于进一步推动"一带一路"共建及人类命运共同体的构建具有积极意义。本文总结了数字化税务管理的发展历程,分析了"一带一路"沿线国家(地区)数字化税务管理的现状,并提出促进"一带一路"沿线国家(地区)提升数字化税务管理水平的建议。主要包括:加强国际税收征管合作,引领数字化税务管理的标准建设;充分评估数字化发展阶段,分步推进数字化税务管理;将税务管理系统嵌入纳税人自有系统,减少纳税人的遵从成本;加强数据可访问性,打造税收协同共治体系。

The continuous development of digitalization has triggered in-depth changes in economy and society, and also provided new governance ideas and means for government. In March 2021, the Opinions on Further Deepening the Reform of Tax Collection and Administration clearly stated that it is necessary to strengthen international tax cooperation and continue to deepen and expand the pattern of tax co-governance. The Belt and Road Initiative plays an important role in the high-quality development in China. Strengthening the tax cooperation of the Belt and Road and enhancing the tax management capabilities of the jurisdictions along the Belt and Road have positive significance on further building the Belt and Road and a community with a shared future for mankind. This paper summarizes the development process of digital tax administration, analyzes the status quo of digital tax management in jurisdictions along the Belt and Road, and proposes suggestions on improving the capabilities of digital tax management in jurisdictions along the Belt and Road, including strengthening the international tax administration cooperation, leading the standard construction of digital tax administration;fully evaluating digital development stage to promote digital tax management step by step;incorporating the tax management system into taxpayers’ own system to reduce compliance costs;improving data accessibility and creating a tax collaborative co-governance system.