摘要
中共中央办公厅、国务院办公厅印发的《关于进一步深化税收征管改革的意见》(以下简称《意见》)为高质量推进新发展阶段税收现代化绘出了“路线图”。税收征管应站在国家发展新的历史方位,把握政治性、人民性、法治性等特征,构建适应新发展阶段要求的现代税收征管模式。未来的税收征管改革,要聚焦重点领域,着力提升“以数治税”和税务执法、服务、监管水平,聚力推进“精诚共治”,以“六项工程”为突破点,推动各项改革任务落实落地,进一步提高征管效能,提升税收治理能力。
The Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the General Office of the CPC Central Committee and the General Office of the State Council have elaborated a roadmap for the promotion of high-quality tax modernization in the new stage of development.At the new historical position of national development,the tax collection and administration should be characterized by the political nature,affinity to the people and rule of law to build a modern tax collection and administration model adapted to the new development stage.The future reform of tax collection and administration should be carried out in key fields.Efforts should be made to improve the level of data-based taxation and tax law enforcement,service and supervision,and focus on promoting sincere and synergetic governance.Taking the “six projects”as a breakthrough point,we shall facilitate implementation of various reform tasks,increase the effectiveness of tax collection and administration,and enhance the tax governance capacity.
出处
《税务研究》
CSSCI
北大核心
2022年第9期43-48,共6页
关键词
税收征管
智慧税务
税收治理
以数治税
Tax Collection and Administration
Smart Tax
Tax Governance
Data-Based Taxation