智慧税务稽查建设的国际经验借鉴与思考

Drawing from International Experience:Constructing an Intelligent Tax Inspection Framework

智慧税务稽查具有智慧化管控体系、精细化治理模式、开放性协同生态的内涵特征,是应对经济全球化和数字化发展新挑战、打击涉税违法犯罪行为的重要举措。国外智慧税务稽查实践通常围绕数字要素能力、信息共享能力、技术嵌入能力展开。为服务高质量推进中国式现代化税务实践,我国有必要借鉴国际经验,围绕推进整体体系建设、完善数字生态建设,加强制度配套供给三个方面,加快建成以数字化为基石、专业化为主导、智慧化为目标的智慧税务稽查体系。

Intelligent tax inspection embodies the fundamental characteristics of an intelligent management system,refined enforcement models,and an open collaborative ecosystem.It represents a critical initiative to address new challenges posed by economic globalization and the development of the digital economy,as well as to combat tax-related violations and crimes.The practice of intelligent tax inspection in various countries typically focuses on digital capability,information sharing,and technology integration.To serve the high-quality development of tax practices of Chinese modernization,it is necessary for China to draw on international experience,and swiftly establish an intelligent tax inspection system grounded in digitization,led by professionalism,and aimed at smart integration,with a focus on advancing the construction of the overall system,improving the digital ecosystem,and strengthening the supporting mechanisms.