《支持发展中国家税收征管数字化》报告综述及对我国的启示

A Summary of the Report“Supporting the Digitalization of Developing Country Tax Administrations”and Its Enlightenment to China

近年来,税收征管数字化转型已成为各国税收征管改革的重要内容。为帮助发展中国家推进税收征管数字化进程,2021年经济合作与发展组织税收征管论坛发布了《支持发展中国家税收征管数字化》报告,提出了“分析背景因素、制定战略、实施项目”三步走的税收征管数字化转型一般行动步骤,总结了税务登记、征管系统建设、征纳沟通互动、纳税服务、遵从风险管理等税收征管主要环节推进数字化转型的要领和关键考量因素。立足我国具体国情、税情,借鉴国际经验,本文提出了六点政策建议。

In recent years,the digital transformation of tax collection and administration has become an important part of tax administration reform of countries around the world.In order to help developing countries promote the digitalization of tax collection and administration,the OECD's Forum on Tax Administration published a report entitled"Supporting the Digitalization of Developing Country Tax Administrations"in 2021,which puts forward the general action steps of the digital transformation of tax collection and administration in three steps,including analyzing background factors,formulating strategies and implementing projects,and summarizes the essentials and key considerations for promoting digital transformation in tax collection and administration,such as tax registration,construction of tax collection and administration system,communication and interaction between tax authorities and taxpayers,tax service and compliance risk management.Based on China's specific national conditions and tax practice,the paper puts forward policy suggestions by referring to international experience.