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》,绘就了数字化背景下智慧税务建设的宏伟蓝图,加速了税收征管的数字化升级和智能化改造。以数字化推进税收业务模式升级,应实现业务对象的数字化、业务过程的数字化和业务规则的数字化。结合基层税收征管实践过程中遇到的数字化升级难题,应以数字化推动税收业务模式升级,在数字世界中将业务对象映射为数字孪生体,将业务过程转变为计算机程序,将业务规则抽象为指标模型,推动税收征管由线下变线上、人工变智能、管理变治理,实现“精确执法、精细服务、精准监管、精诚共治”改革目标。
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 has drawn a grand blueprint for smart taxation in the digital context, accelerating the digital upgrading and intelligent transformation of tax collection and administration. To promote the upgrading of tax business model with digitalization, the digitalization of business objects, business processes and business rules should be realized.In combination with the digital upgrading problems encountered in the process of grassroots tax collection and administration practice, we should promote the upgrading of tax business model with digitalization, map business objects into digital twins, transform business processes into computer programs, and abstract business rules into indicator models in the digital world, so as to promote tax collection and administration from offline to online, from artificial to intelligent, and from administration to governance, and achieve the reform goal of “accurate law enforcement, targeted service, precise supervision and sincere co-governance”.
出处
《税务研究》
CSSCI
北大核心
2022年第11期47-51,共5页
关键词
税收征管
数字化升级
税收治理
智慧税务
Tax Collection and Management
Digital Upgrading
Tax Governance
Smart Taxation