深化税收征管改革 推进税收治理现代化  

Deepening the Reform of Tax Collection and Administration for Promoting Modernization of Tax Governance

作　　者：张斌[1] Bin Zhang

机构地区：[1]中国社会科学院大学

出　　处：《国际税收》2021年第10期17-20,共4页International Taxation In China

摘　　要：《关于进一步深化税收征管改革的意见》是指导"十四五"时期税收征管各领域改革发展的纲领性文件,其核心是通过推动以"智慧税务"为目标的税收征管数字化转型,贯彻"以纳税人缴费人为中心"的理念,实现精确执法、精细服务、精准监管和精诚共治,对于推进税收治理现代化具有重大意义。根据该文件精神,本文认为,智慧税务建设将推动税收征管模式实现根本性变革,税收法治建设是税收征管改革的制度保障,税务部门能力建设是税收征管改革的组织保障。应以"信用+风险"为基础实现精准监管,通过税收共治推进税收治理现代化。The Opinions on Further Deepening the Reform of Tax Collection and Administration is a framework document guiding the reform and development of tax collection and administration system during the "14th Five-Year Plan" period. The core is to promote the digital upgrade of tax collection and administration with an aim of building "smart taxation", implement the taxpayers and fee payers-centric principle and realize accurate law enforcement, targeted service, precise supervision and sincere co-governance. This is of great significance for accelerating the modernization of tax governance. According to the spirit of the document, this paper argues that the construction of smart taxation will promote the fundamental reform of tax collection and management mode;the legal construction of taxation is the system guarantee of tax administration reform, and the capacity building of tax authorities is the organizational guarantee of the reform. Accurate supervision should be performed on the basis of "credit + risk", and the modernization of tax governance should be promoted through tax co-governance.

关 键 词：税收征管 智慧税务 税收法治 税收共治 税收治理现代化 

分 类 号：F812.42[经济管理—财政学]