“以数治税”税收征管模式的基本特征、基础逻辑与实现路径

Data-based Tax Administration Mode:Characteristics,Logic and Realization Path

数字经济背景下,随着我国纳税人数量的快速增长,税源的隐蔽性和流动性日益增强,涉税信息获取难度增大,传统的税收征管模式很难适应数字经济的发展,全面推进税收征管数字化升级和智能化改造,构建“以数治税”税收征管模式,不断提升税收征管质量和效率,是实现税收征管数字化转型的关键。本文从“以数治税”税收征管模式所呈现的特征入手,在探讨“以数治税”基础逻辑的基础上,以税收现代化“六大体系”建设为背景,提出了构建“以数治税”税收征管模式的实现路径,以期对我国税收征管数字化转型有所裨益。

Against the background of digital economy,with the rapid growth of the number of taxpayers in China,the concealment and mobility of tax sources are increasing,and it is more difficult to obtain taxrelated information.It is difficult for the traditional tax collection and management mode to adapt to the development of digital economy.It is the key to realize the digital transformation of tax collection and management by promoting comprehensively the digital upgrade and intelligent transformation of tax collection and management,constructing the tax collection and management mode of data-based tax administration and improving constantly the quality and efficiency of tax collection and management.This paper starts with the characteristics of digital tax administration and discusses its basic logic,and puts forward its realization path against the background of the construction of “six systems” of tax modernization,so as to be beneficial to the digital transformation of tax administration in China.