关于税务稽查现代化的思考

Reflections on the Modernization of Tax Auditing

党的二十大指出,以中国式现代化全面推进中华民族伟大复兴。税收作为国家治理的重要手段,税收现代化是中国式现代化的重要组成部分。税务稽查作为税收征管的一个关键环节,税务稽查现代化也是税收现代化不可或缺的部分。自国税地税征管体制改革以来,税务稽查现代化建设取得长足进步,但是还存在税收法律法规体系不够完善、机构职责关系不够明晰、人员配置不够合理、办案手段不够先进、协同共治格局尚未完全形成等问题。基于此,实现税务稽查现代化,要持续完善税收法律法规建设、进一步理顺机构职责关系、加强人才队伍建设、加强税务稽查信息化建设、强化多部门协同共治,才能在全面建设社会主义现代化国家的新征程中展现更大作为。

The 20th National Congress of the Communist Party of China proposed that advancing the rejuvenation of the Chinese nation on all fronts through a Chinese path to modernization.Modernization of taxation is a significant component of Chinese path to modernization since taxation is a vital means in national governance.Being a crucial link in tax collection and administration,the modernization of tax auditing is also an indispensable part of tax modernization.As we fully affirm the remarkable achievements we have made in the modernization of tax auditing ever since the reform of collection and management system of state and local taxes,there are still problems confronting us,including imperfect system of tax laws and regulations,lack of clarity in the relationship between institutional responsibilities,lack of reasonable staffing and advanced casehandling methods and incomplete formation of a collaborative governance pattern.Therefore,great efforts are still needed to achieve the modernization of tax auditing and make further contribution in a new journey toward building a modern socialist country in all respects.Those efforts include improving tax laws and regulations continuously,rationalizing the relationship between institutional responsibilities further,and strengthening the construction of talent team,the digitalization of tax auditing and co-governance across departments.