摘要
近年来,我国税制改革不断深化,征管体制持续优化,纳税服务的规范性、便捷性、精准性不断提升。数字技术的快速迭代加速了数字中国建设,对税务部门税费服务提出了更高的标准和需求。本文介绍了新发展阶段数字化智慧化税费服务的内涵、特点,借鉴数字技术在各国纳税服务中的应用经验,结合我国数字化智慧化税费服务建设现状,提出进一步优化的相关建议。
In recent years,the tax system reform has been continuously deepened,the collection and management system has been continuously optimized,and the standardization,convenience and precision of tax service have been continuously improved.The rapid iteration of digital technology accelerates the construction of digital China and puts forward higher standards and demands for tax services of tax departments.Based on the analysis of the current status of Chinese digital intelligent tax service construction,this paper introduces the connotation and characteristics of digital intelligent tax service in the new development stage,draws on the application experience of foreign digital technology in tax service,and puts forward relevant suggestions to promote the construction of Chinese digital intelligent tax service.
出处
《国际税收》
北大核心
2023年第5期58-63,共6页
International Taxation In China
关键词
数字化
智慧化
税费服务
纳税服务
Digital Intelligent
Tax and fee service
Tax service