发达经济体智慧税务的实践及启示

On Practices of Smart Taxation in Developed Economies and Their Enlightenments to China

随着信息技术的迅速发展,税收治理实现了数字化、智能化、智慧化的突破。各国税务机关也顺应时势作出了一系列变革,将日益更新的信息技术和数字观念融入税收征管中,有效地实现了征纳双方的共赢。剖析智慧税务在发达经济体的实践,借鉴其经验,建议在智慧税务建设中,全面推广电子发票服务平台、利用智慧税务确保精确执法,立足纳税服务多元化、利用智慧税务提供精细服务,探索身份认证数字化、利用智慧税务实现精准监管,基于治理主体多样化、利用智慧税务达成精诚共治。

With the rapid development of information technology, tax governance has achieved a breakthrough in digitalization, intellectualization and intelligence. The tax authorities of various countries have also made a series of changes to temporize on the current situation, through integrating the increasingly updated information technology and digital concepts into the tax administration, to effectively realize the win-win situation between tax authorities and tax payers. This paper analyzes the practices of smart taxation in developed economies,drawing on their experiences, and gives some suggestions on the construction of smart taxation. Based on the diversification of tax services and governance subjects, the paper proposes to comprehensively promote the electronic invoice service platform, by exploring the digitization of identity certification and utilizing smart taxation to ensure accurate law enforcement, to provide fine services, and to achieve accurate supervision and sincere co-governance.