税收征管模式的历史演进与现代化前瞻

Historical Evolution and Modernization Prospect of Tax Administration Models

税收征管模式现代化是深化税收征管改革的关键一环。税收与文明相伴而生,随着人类文明的演化,税源日趋分散化和隐蔽化,加之数字经济时代新业态新模式的不断涌现,这一现象更为凸显,给传统税收征管带来前所未有的冲击和挑战。本文从时间和空间双维度回溯国内外税收征管模式的演进历程,旨在厘清税收征管模式演进与人类文明演化的内在逻辑,探寻影响税收征管模式的核心因素,为重构现代税收征管模式奠定理论基础。回顾历史发现,随着人类文明的演化,税源信息分布呈“点状”“线状”“网状”发展趋势,税收征管相应经历了“经验管税”“以票控税”“以数治税”三个阶段,总体呈现由“执法”向“服务”再向“信任”模式转变的趋势。为适应数字经济的发展,我国应构建以“以人为本、以数治税、风险管控、协同共治”为核心内容的现代税收征管模式,高质量推进中国式现代化税务实践,为中国式现代化提供积极助力。

The modernization of tax administration mode is a key link in deepening tax administration reform.Taxation and civilization coexist.With the evolution of human civilization,tax sources are becoming increasingly decentralized and covert.In addition,new business forms are constantly emerging in the digital economy era,which highlights this phenomenon and brings unprecedented impacts and challenges to traditional tax administration.This paper traces the evolution of domestic and foreign tax administration models from both time and space dimensions,aiming to clarify the internal logic between the evolution of tax administration models and the evolution of human civilization,explore the core factors that affect tax administration models,and lay a theoretical foundation for reconstructing modern tax administration models.Looking back on history,it is found that with the evolution of human civilization,the distribution of tax source information has shown a trend of"dot shaped","linear shaped",and"network shaped"'development.Tax administration have correspondingly gone through three stages:"managing taxation based on experience","controlling taxation based on invoices",and governing taxation based on data".Overall,there is a trend of transformation from"law enforcement"to"service"and then to"trust'mode.In order to adapt to the development of the digital economy,China should build a modern tax administration model with the core content of"people-oriented,digital tax administration,risk management and control,and collaborative governance",so as to advance the tax practices of Chinese modernization with high quality and provide positive impetus for Chinese modermization.