税收治理现代化发展指数体系构建与应用研究

Construction and Application of the Modern Development Index System of Tax Governance

伴随着我国开启全面建设社会主义现代化国家的新征程,构建科学合理的税收治理现代化指标体系对以税收治理现代化助推全面建设社会主义现代化国家意义重大。结合税收治理现代化的主要内涵,从“税收经济现代化、税收法治现代化、税收征管现代化、税收服务现代化”四个维度构建了中国税收治理现代化发展评价指标体系,并对2013~2020年全国省级(含计划单列市)税务机关的现代化发展质量进行测算。结果显示,2020年中国税收治理现代化发展指数为72.37,比2013年的57.29提高了15.08。因此我国在继续深入推进税收服务现代化的同时,应更加注重加快税收法治、征管、经济现代化的同步提升,更加注重缩小地区间税收治理现代化发展差距。

As China embarks on a new journey of building a socialist modernized country in an all-round way,building a scientific and reasonable tax governance modernization index system is of great significance to boosting the comprehensive construction of a socialist modernized country with tax governance modernization. Combined with the main connotation of tax governance modernization,the evaluation index system of China′s tax governance modernization development was constructed from the four dimensions of " tax economic modernization,tax rule of law modernization,tax collection and management modernization,and tax service modernization". The quality of modernization development of tax authorities(including cities under separate state planning)has been measured.The results show that China′s tax governance modernization development index in 2020 is 72. 37,an increase of15. 08 compared with 57. 29 in 2013;at the same time,a comparative analysis between provinces is also carried out at the level of sub-field and sub-region. Based on the above calculation and analysis,while continuing to deepen the modernization of tax services,the state should pay more attention to accelerating the simultaneous improvement of the rule of law,collection and administration,and economic modernization in taxation;and pay more attention to narrowing the development gap in the modernization of tax governance between regions.