“以数治税”下推进税收精准监管的思考

On the Path of Promoting Tax Precise Regulation under“Tax Governance by Data”

随着数字技术的进步,世界各国税务机关都在加速实现税收征管数字化转型。通过构建以税收大数据为驱动力的智慧税务,健全“信用+风险”监管体制,实现智能化、精细化监管,已成为实现税收精准监管的主线。目前我国在“以数治税”下推进税收精准监管还面临诸多挑战,如数据集中化管理水平有待提高、监管模型自动适应性不强、监管模式尚未实现与时俱进等。本文建议,通过构建“一体式”风险防控体系,强化税收大数据集成,并依靠先进的技术手段和方法实现“数字赋能”,促进税收精准监管体系的健全与完善。

With the progress of digital technology, tax authorities around the world are accelerating the digital transformation of tax collection and administration. By building a smart tax driven by tax-related big data, improving the “credit plus risk”regulatory system and realizing the intelligent and refined supervision, it has become the main line to achieve precise tax regulation. At present, we still face many challenges in promoting accurate tax regulation under the “tax governance by data”,such as the level of data centralized management needs to be improved, the automatic adaptability of regulatory model is not strong, and the regulatory model has not kept pace with the times. This paper puts forward suggestions on promoting the soundness and improvement of the precise tax regulations system, including building an “integrated” risk prevention and control system, strengthening the tax-related big data integration, and relying on advanced technical means and methods to achieve “digital empowerment”.