俄罗斯税收数字化发展进程及面临的挑战

The Progress of Russia's Tax Digitization and Challenges

俄罗斯税收数字化是其数字化转型的重要组成部分。自2002年联邦税务局创办官方网站以来,大致经历了三个发展阶段,并着力向实现终极目标迈进。多年来的数字化转型使俄罗斯实现了税收增速超过总体经济增速,在技术上几乎很难避税。就俄罗斯国内而言,联邦税务局是公共系统数字化的领跑者,其开发的自动信息系统“税-3”的功能正在向社会经济各个部门拓展与延伸,成为俄罗斯构建数字政府的基础。在全球层面,联邦税务局更是税收数字化转型的领导者,增值税自动控制系统、税收监测机制、自由职业者所得税、个人账户和单一纳税等税收管理制度与模式的创新,都是经合组织重点推介的典型案例,助力俄罗斯提升国际税收话语权。2022年乌克兰危机升级以及随之而来的美国和欧盟对俄制裁,虽未动摇俄罗斯政府推动数字化转型的决心,但却中断了与不友好国家的税收合作,阻滞其参与国际税收治理的进程,使税收数字化的未来发展面临更多挑战。

Undergoing three stages since the creation of the official websites by the Federal Tax Service of Russia,Russia's tax digitalization is moving towards its ultimate goals.The Federal Tax Service with its Tax-3 system has become the necessary basis of Russia to build a digital government.In the global dimension,Federal Tax Service of Russia has become the leader of digital transformation of tax administration by promoting VAT automatic control system,Tax monitoring mechanisms,institutional innovation of tax administration such as freelance income taxes,individual account,and unitary taxation to raise the status and influence of Russia's international taxation.Though Western sanctions have not changed Russia's determination to expedite tax digitalization,they interrupted Russia's cooperation with the"unfriendly"countries,frustrated its involvement in international tax governance,and made the future of tax digitalization more challenging.