英国近期税收管理制度现代化改革及启示

Recent Reform of British Tax Administration System and Its Enlightenment

为了迎接数字时代的到来,英国税务机关从2010年起启动了该国历史上最大规模的税收管理制度现代化系列改革,其核心是利用先进技术对税收征管系统进行数字化改造,旨在将增值税、个人所得税、公司所得税三大税种从传统的手工申报方式向数字化自动申报方式转化,提高申报的及时性、透明度和准确性。借鉴英国的改革经验,中国应抓住数字化浪潮的机遇,建设具有中国特色的数字税收征管系统,实现传统征管方式向现代征管方式的跨越式发展。

In light of the arrival of the digital age,the British tax authority has launched the largest series of reforms to modernize its tax administration system in history since 2010.The core is to digitalize the tax collection and administration system by using advanced technology,aiming to transform the way of tax declaration of the three major tax categories of VAT,individual income tax and enterprise income tax from traditional manual approach to digital automatic approach.By referring to the reform experience of the United Kingdom,China should seize the opportunity of the digital wave to build a digital tax collection and administration system with Chinese characteristics,and then realize the leapfrog development from traditional collection and administration mode to the modern one.