摘要
美国国内收入局制定的2022财年至2026财年战略规划将服务、执法、人员和转型列为四大目标,旨在进一步加快美国税收征管数字化转型,提升整体服务和征管水平。研究分析IRS战略规划对我国进一步深化税收征管改革具有借鉴意义和参考价值。本文围绕IRS战略规划,全面梳理其四大目标的远景规划和具体措施,总结出IRS五年战略规划的三个特点,并对持续推进我国税收现代化建设提出建议。
The Internal Revenue Service(IRS)released a new Strategic Plan FY2022-2026 that focuses on four goals,i.e.,service,enforcement,people and transformation,aiming to further accelerate the digital transformation of U.S.tax administration and improve the overall level of tax service and administration.Analyzing the IRS Strategic Plan FY2022-2026 provides significance and reference for China.Focusing on the IRS strategic plan,the paper comprehensively sorts out the long-term planning and specific measures of its four goals,summarizes the three characteristics of the IRS Strategic Plan,and puts forward suggestions for continuously promoting China's tax modernization.
作者
邓嵩松
秦中晓
孙妍
尹璨
DENG Songsong;QIN Zhongxiao;SUN Yan;YIN Can
出处
《国际税收》
CSSCI
北大核心
2023年第4期72-75,共4页
International Taxation In China
