“互联网+”背景下我国税收征管制度改革中理念的革新与依循

The Update and Compliance of Ideas in the Reform of China’s Tax Administration System under the Background of“Internet+”

随着新兴技术和数字经济兴起及迅猛发展,“互联网+”理念在国内日渐深入人心,并与税收征管活动实现深度融合。故而有必要借此机会推动我国税收征管制度改革,特别是其相应理念的更新与完善。“互联网+”对我国税收征管的影响中最重要和最集中者莫过于理念上的更新和转捩。但我国税收征管制度改革中的相关理念存在不少不适应“互联网+”要求的短板,不但其顶层设计等远未完善,且与社会发展和技术进步现状不相适应,由此亟需对其加以革新。同时还应在税收征管制度改革中,严格遵循革新后的理念与原则,其主要包括依法治税、平衡协调、以纳税人为中心等三大理念和协同共治以及统筹兼顾、科技引领、便民高效、强制遵从与合作性遵从并重等四大原则。

As advanced technologies and digital economy emerge and develop rapidly,the idea of“Internet+”has won the support among the mass in China gradually,and has fused with activities of tax administration deeply.Therefore,it is necessary to take this opportunity to push forward the reform of China’s tax administration,especially the update and promotion of its relevant idea.The most important and concentrated influence on China’s tax administration by“Internet+”is the update and transformation of the idea.However,there are many shortcomings of the relevant ideas,which does not meet the requirements of“Internet+”,in the reform of China’s tax administration system,such as the high imperfection of its top-level design and the inadaptability to the status quo of social development and technical progress.Thus,it is necessary to make a reform.Besides,the updated ideas and principles,including three main ideas i.e.tax governance under law,balance and coordination and taxpayers-centered,and four main principles i.e.collaborative governance,consideration of the needs and interests of the all,the lead by technologies,facilitation and high efficiency and emphasis both on mandatory and cooperative compliances,should be followed strictly in the reform of tax administration system.