智慧税务赋能税收征管现代化路径研究:实践经验与启示

Research on the Path of Tax Collection and Management Modernization by Smart Tax Empowerment:Practical Experience and Enlightenment

智慧税务赋能税收征管现代化的实现路径是当前学界和业界关注的焦点。依据智慧税务赋能理论与机理分析,应构建组织、制度、文化、技术为基础的赋能逻辑,优化机理关系结点,构筑现代化新生态、新方法、新协同体系。针对逻辑框架不成熟、征管体系不健全、风险防控机制不完善的挑战,借鉴双鸭山市税务局智慧税务赋能的优势和问题,建议持续完善智慧税务赋能动力体系,优化税收征管服务体系,推进涉税信息风险防控能力,推动构建税收协同共治的格局。

With the help of smart tax empowerment to realize the path of tax collection and management modernization,it has become the focus of academic and industry attention.According to the theory and mechanism analysis of smart tax empowerment,the empowerment logic based on organization,system,culture and technology should be constructed,the mechanism relationship node should be optimized,and the new modern ecology,new method and new collaborative system should be constructed.In view of the challenges of immature logical framework,imperfect collection and management system,and imperfect risk prevention and control mechanism,the advantages and problems of smart tax empowerment of Shuangyashan Tax Bureau should be drawn upon to continuously improve the power system of smart tax empowerment,optimize the tax collection and management service system,promote the risk prevention and control ability of tax-related information,and promote the construction of a pattern of collaborative tax governance.