摘要
我国税收现代化建设的税收实践为税收征管现代化积累了成功经验,而当前的国情世情则对税收征管现代化提出了时代要求。立足实践经验,结合时代要求,有助于把握新发展阶段税收征管现代化的一以贯之坚持和与时俱进发展,从而更好地领会税收征管改革的核心内容、重要突破和实践策略,助力高质量推进税收征管现代化。税收征管现代化的核心内容是“精确执法、精细服务、精准监管、精诚共治”;重要突破是“税收征管从合作、合并到合成的突破”“税收服务、执法和监管深度融合的突破”“税收治理实现数字化、智能化、智慧化的突破”“税收改革创新从渐进式到体系性集成的突破”;实践策略是规范税收执法标准、加快税收立法进程、强化税收共治措施、扩大征管改革效应。
The practice of China’s tax modernization has accumulated some successful experiences for the modernization of tax collection and administration, while the current national conditions and world conditions put forward requirements of the time for the modernization of tax collection and administration. To rely on the practical experience and combining the requirements of the time is helpful to grasp the consistent persistence and continuous development of tax modernization at the new development stage, so as to better understand the core contents, important breakthroughs, and practical strategies of tax collection and administration, which can help to promote the modernization of tax collection and administration with high quality. The core contents of the modernization of tax collection and administration are accurate law enforcement, targeted service, precise supervision, and sincere co-governance. The important breakthroughs are reflected in the four aspects: the tax collection and administration from cooperation and merger to synthesis, the deep integration of tax service, law enforcement and supervision, the transformation of tax governance into digitalization, intelligence and smartness, and the tax reform and innovation from gradual type to systematic integration. The practical strategies are to standardize the tax law enforcement standards, to speed up the process of tax legislation, to strengthen the co-governance measures for tax collection, and to expand the effect of tax collection and administration reform.
作者
邓力平
陈丽
王智烜
DENG Li-ping;CHEN Li;WANG Zhi-xuan(Xiamen National Accounting Institute,Xiamen 361005;Xiamen University,Xiamen 361005,China)
出处
《当代财经》
CSSCI
北大核心
2022年第6期26-36,共11页
Contemporary Finance and Economics
基金
国家社会科学基金项目“新时代减税降费与财政可持续性研究”(19BJL027)。
关键词
高质量发展
税收征管
税收现代化
国家治理
high-quality development
tax collection and administration
tax modernization
national governance
