智慧税务服务全国统一大市场建设探讨

An Exploration on the Smart Taxation Serving the Construction of a Uniied National Market

建设全国统一大市场是构建高水平社会主义市场经济体制、推动高质量发展的现实要求。税务机关通过智慧税务服务全国统一大市场建设,体现了税收在国家治理中的基础性、支柱性、保障性作用,具有清晰的内在逻辑和作用机制。智慧税务助力全国统一大市场形成和运行,还存在一些制度、技术、文化方面的现实堵点。本文对这些现实堵点及其成因进行分析,提出了平衡三大关系、重塑制度规则、融合数据要素、赋能应用场景、转变发展理念的对策建议。

To create a uniied national market is a practical requirement for building a high-level socialist market economic system and facilitating high-quality development.Tax authorities can make contributions to creating a uniied national market by smart taxation,which exempliies the fundamental,pillar and safeguard roles of taxation in national governance and has its own inherent logic and operational mechanism.Smart taxation helps the formation and operation of a uniied national market;however,there are still some practical blockages in system,technology and culture.This paper analyzes these bottlenecks and their causes,and puts forward countermeasures and suggestions to balance three key relations,reshape the regulations,integrate data factors,activate scenario applications,and transform the development concepts.