无缝税收征管理念下降低中小企业税收遵从成本的探讨

A Discussion on Reducing the Tax Compliance Costs of SMEs under the Concept of Seamless Taxation

本文分析了中小企业在税收征管数字化背景下税收遵从的现状和面临问题,以此为切入口,引入经济合作与发展组织(OECD)在2022年税收征管论坛(FTA)中所提出的“无缝税收征管”理念,介绍了该理念下三个阶段持续进阶的实践方案、战略权衡及国际典型案例;同时,结合我国税收征管实际,在构建数字化法治框架、建设统一数据标准、协同第三方探索内嵌直连模式、重构组织岗责和人力资源配置等方面提出了建议。

This paper analyzes the current situation and problems faced by small and medium-sized enterprises(SMEs)under the background of digitalization of tax collection and administration.Taking this as an entry point,the paper introduces the concept of“seamless taxation”proposed by OECD in the Forum on Tax Administration(FTA)in 2022,and discusses three implementation schemes and international typical cases under this concept.By combining with the actual tax collection and administration in China,the paper puts forward some suggestions in terms of building a digital legal framework,establishing a uniied data standard,cooperating with the third party to explore the embedded direct connecting mode,and reconstructing the organizational accountability and human resource allocation.