“互联网+”背景下的税收征管模式变革  

The Reform of Taxation Administration under the Background of Internet

作　　者：马蔡琛[1] 赵笛 Ma Caichen;Zhao Di

机构地区：[1]南开大学经济学院

出　　处：《财政科学》2018年第9期18-24,共7页Fiscal Science

基　　金：2017年度国家社会科学基金重大项目"‘互联网+’背景下的税收征管模式研究"(项目批准号:17ZDA053)

摘　　要：随着人类文明的不断演化,税收征管模式受信息分布和传导机制的变化而不断改变。随着技术的发展,"互联网+"的概念日益风生水起,也被越来越多地运用在政府公共治理领域。互联网、大数据以及相关技术的出现,倒逼着税收征管模式必须不断适应技术变革。本文梳理了税收征管模式的演进过程,并从公共产品边界、可税边界移动以及税收征管的多元治理出发,分析了在"互联网+"的时代背景下税收征管模式正在面对怎样的变革。With the continuous evolution of human civilization, the taxation administration is constantly changing due to changes in information distribution and transmission mechanisms. With the development of technolo- gy, the concept of Internet ＋, which has gradually entered the social field, is increasingly used in governments. The emergence of the Internet, big data and related technologies has forced the taxation administration to constanfly adapt to technological changes. From the perspective of movement in public good boundary and tax base as well as the diversification of tax administration, this paper analyzes the changes in taxation administration under the background of Internet ＋.

关 键 词：“互联网+”税收征管模式税制变迁 

分 类 号：F810.42[经济管理—财政学]