契机、挑战与应对:智慧税务建设的国际经验及启示

Opportunities,Challenges and Responses:International Experience and Enlightenment of Smart Taxation

当前,各国已在多项税收业务中开展智慧税务应用,在推动纳税流程自动化、纳税服务便利化、风险管理综合性、税务合规遵从度等领域取得积极成效,但同时也面临顶层设计不足、参与深度有限、技术依赖明显及权益侵害现象多发等问题。本文结合智慧税务建设的国际经验,从“四个兼顾”的角度提出我国推进智慧税务建设的对策建议。具体包括:内化智慧税务的目标理念,确立智慧税务的规则保障,完善智慧税务的指标体系,防范智慧税务实施风险。

At present,varions countries have carried out smart taxation applications in several taxation businesses,and have achieved positive results in promoting the automation of tax processes,facilitation of tax services,comprehensive risk management,and tax compliance.However,they also face the dilemmas of insufficient top-level design,limited depth of participation,obvious technical dependence,and frequent rights violations.Based on the international experience of smart tax construction,this paper proposes countermeasures for China’s promotion of smart tax construction from the perspective of“four considerations”,including internalizing the target concept of smart taxation,establishing the rules of smart taxation,improving the indicator system of smart taxation,and preventing the risk of implementation of smart taxation.