摘要
随着全球信息技术迅猛发展,“互联网+”逐渐成为国家治理的新势力,并与税收管理相融合,推动自然人税收治理现代化。但现有自然人税收治理的相关研究大多从国家层面进行探讨,未具体着手于像重庆市这样的地方城市自然人税收治理体系研究。如何从地方层面挖掘大数据思维,深化“互联网+”在自然人税收治理体系中的应用,亟待深入研究和探讨。当前我国自然人税收治理面临税收制度明显滞后、税收征管效能不足和基层执行面临困境等挑战。要完成自然人税收治理数字化转型,应从观念、制度和技术三个维度进行革新与突破。“互联网+”视域下重庆市自然人税收治理的现实路径:重塑“数智”思维,完善“数制”建设,促进“数治”融合,助力自然人税收治理现代化持续发展。
With the rapid development of global information technology,Internet Plus has driven national governance and modernized the tax governance of natural human.However,existing research on this topic mostly focuses on the national level,and lacks analysis in cities like Chongqing.Therefore,it is worth in-depth research on applying Big Data and Internet Plus on the local tax governance system of natural people.Currently,the tax system is outdated,the tax collection is ineffective,and the implementation is difficult.To achieve the digitalization of tax governance of natural people,we need breakthroughs in concepts,systems,and technologies.The path of tax governance of natural people in Chongqing from the Internet Plus view involves:digital intelligence,digital systems,and digital governance.
作者
谢添赟
刘建徽
Xie Tianyun;Liu Jianhui(Dongfang College,Zhejiang University of Finance&Economics,Haining 314408;College of Economics and Management,Southwest University,Chongqing 400700)
出处
《西部学刊》
2023年第20期13-16,共4页
Journal of Western
基金
重庆市社会科学规划一般项目“‘互联网+’视阈下重庆自然人税收治理体系研究”(编号:2018YBJJ048)的研究成果。
