深化自然人税费监管与服务体系建设研究

A Study of Deepening the Construction of Supervision and Service about Natural Person Taxes and Fees

党的二十届三中全会提出,要深化税收征管改革。随着社会保险费征收职能划转,以及自然人涉税业务增多,税务部门面对自然人的征管任务呈持续增加态势。如何适应新时代新任务,进一步全面深化税收征管改革、深化自然人税费服务与监管体系建设,增强宏观政策取向一致性、征管协同一致性,已成为亟需研究的重要课题之一。本文着眼于自然人税费监管与服务体系建设,在分析自然人税费征管特点和面临主要挑战的基础上,结合基层的有效探索,提出了顺应新一轮财税体制改革,健全自然人税费征管制度机制、强化“三代”为主的模式体系、建立扁平化管理机构、打造个性化服务、优化协同治理格局、分类分级构建风险管理模型、人工智能加持等针对性方案和建议。

The Third Plenary Session of the 2oth Central Committee of the Communist Party of China proposed that the reform of the tax collection and administration system will be deepened.With the transfer of the function of collecting social insurance premiums and the increase in tax related business for natural persons,the tax department is facing a continuous increase in the collection and management tasks for natural persons.How to adapt to the new era and new tasks,further deepen the reform of tax collection and management,deepen the construction of natural person services and regulatory system of tax and fee,enhance the consistency of macro policy orientation and tax management coordination,has become one of the important topics that urgently need to be studied.This paper focuses on the construction of the natural person supervision and service system of tax and fee,analyzes the characteristics of natural person tax and fee collection and the main challenges faced,and combines effective explorations at the grassroots level to propose targeted solutions and suggestions,such as strengthening the institutional and mechanism system for natural person tax and fee collection,emphasizing the"Withholding,collecting,and paying on behalf of others"model as the main approach,establishing a flat management structure,providing personalized services,optimizing the collaborative governance pattern,classifying the risk management model,and leveraging artificial intelligence.