数据要素驱动下“一带一路”税收征管合作机制信息化应用研究

A Study on the Digitization Application of the Belt and Road Initiative Tax Collection Cooperation Mechanism Driven by Data Elements

党的二十大报告指出,要推动共建“一带一路”高质量发展。当前,随着数字经济在全球范围内的蓬勃兴起,在全球税收征管合作领域,中国作为“一带一路”税收征管合作机制的发起国,不断推进双边、多边框架下的国际税收合作与税收信息交换,为提升沿线国家(地区)税收征管信息化应用能力、加快税务管理数字化转型提供了强有力的技术支撑与实践经验。数据资源是数字经济的关键要素,但“一带一路”沿线国家(地区)仍然面临数字信息基础设施与技术水平参差不齐等诸多挑战。在厘清欧盟及OECD及部分发达国家税收征管信息化的成熟做法的基础上,通过深度参与税收征管信息化共建合作等四项措施,中国将不断加快科技与税务的融合,从而为“一带一路”携手共建增长友好型税收环境创造条件。

The report of the 20th National Congress of the Communist Party of China pointed out the need to continue promote high⁃quality development of the Belt and Road Initiative(BRI)through joint effortsCurrently,with the vigorous rise of the digital economy worldwide,as the initiator of the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM),China has been continuously promoting international tax cooperation and tax information exchange under bilateral and multilateral frameworks in the field of global tax collection cooperationThis has provided strong technical support and practical experience for improving the digitalization application ability of tax col⁃lection in BRI countries(regions)and accelerating the digital transformation of tax collectionData re⁃sources are the key element of the digital economy,but BRI countries(regions)still face many challen⁃ges such as uneven levels of digital information infrastructure and technologyBased on a clear under⁃standing of the mature practices of tax collection digitalization in the European Union,the OECD,and some developed countries,China will continuously accelerate the integration of technology and taxation through four measures such as deep participation in jointly building and sharing tax collection digitali⁃zation,thereby creating conditions for creating a growth⁃friendly tax environment for the BRI.