摘要
近期,中共中央、国务院明确要求以纳税人为中心,以税收数据为驱动力,全面改进办税缴费方式,建设高效、集成、安全的智慧税务。本文探索提出与传统纳税申报在申报理念、申报内容和申报技术支撑等方面存在显著差异的新型纳税申报思路。构建新型纳税申报有利于更好地落实以纳税人为中心的理念,助推纳税申报智能化转型,降低纳税人遵从成本和税收征管成本。为尽快落地新型纳税申报,可进一步优化纳税服务,重构业务流程,通过构建统一税收征管数据中台的方式,破解数字鸿沟。
Recently,the Central Committee of the Communist Party of China and the State Council have clearly requested to put the taxpayers on the core position and take the tax data as the driving force to comprehensively improve the tax payment methods and build efficient,integrated,and safe smart taxation.This paper explores and proposes new tax declaration ideas that are significantly different from traditional tax declaration in terms of declaration concept,declaration content and declaration technical support.Constructing a new type of tax declaration is conducive to better implementing the taxpayer-centric concept,boosting the intelligent transformation of tax declaration,and reducing taxpayer compliance costs and tax collection and management costs.In order to implement the new tax declaration as soon as possible,it is possible to further optimize tax services,restructure business processes,and break the digital divide by constructing a unified tax collection and management data center.
作者
陈新宇
伍红
CHEN Xinyu;WU Hong
出处
《税务研究》
CSSCI
北大核心
2021年第10期139-143,共5页
关键词
纳税申报
智慧税务
税收治理
Tax Declaration
Smart Taxation
Tax Governance
