企业所得税现代化建设的实践探析  

An Analysis on the Practice of Modernization of the Enterprise Income Taxation

作　　者：薛伟 霍志远 唐建国 XUE Wei;HUO Zhiyuan;TANG Jianguo

机构地区：[1]厦门国家会计学院“一带一路”财经发展中心 [2]国家税务总局河北省税务局

出　　处：《税务研究》2023年第4期42-48,共7页

基　　金：福建省社会科学基金项目“福建省扎实推进共同富裕促进高质量发展的财税制度与政策体系研究”(项目编号:FJ2022B152);广东省烟草专卖局(公司)科技项目“烟草商业企业智能税务一体化管理模式研究及应用”(项目编号:粤烟科项202114)的阶段性研究成果。

摘　　要：本文结合中国式现代化理论,分析了企业所得税现代化建设的特点,提炼出企业所得税现代化建设应遵循党的领导、依法治税、以人民为中心和以数治税四个原则。通过对国家税务总局河北省税务局运用以上原则开展优化平台、四级联防、五个注重,实现多元指标“全监控”、数据赋能“树靶向”、紧盯风险“筑防线”等企业所得税现代化建设实践经验的总结,本文提出在企业所得税现代化建设进程中,应注意解决以数治税与依法治税、以人民为中心原则的协调共进,并对协调共进措施给出了具体建议:深入推进说理式执法,保障纳税人的知情权、陈述权和申辩权,在依法治税框架下实施以数治税;人机结合,充分调动基层税务人员主观能动性,围绕以人民为中心原则实施以数治税;调整金字塔型机构设置为橄榄型机构设置,资源向市、县倾斜,集中力量实施以数治税。This paper analyzes the characteristics of the modernization of enterprise income tax in the context of the theory of Chinese path to modernization and extracts four principles for the modernization of enterprise income tax,namely,leadership of the Party,law-based taxation,people-centeredness and data-driven tax administration.Based on the summery of practice experiences(e.g.,platform optimization,four-level joint prevention,five focuses,full monitoring of multiple indicators,data-empowered targeting,and building a line of defense by keeping an eye on risks)of the Hebei Provincial Tax Service of the State Taxation Administration in the construction of modernization of enterprise income tax by applying those principles,the paper proposes that attention should be paid to the coordination and co-progression of data-driven tax administration,lawbased taxation and people-centeredness in the process of modernization of enterprise income tax.The paper gives some suggestions as follows:deeply advancing reasoning style of law enforcement and safeguarding taxpayers'right to know,right of statement and right of defense,so as to implement data-driven tax administration in the framework of law-based taxation;depending on man-machine integration and mobilizing fully the initiative of grass-roots tax staff,so as to implement data-driven tax administration based on the peoplecenteredness principle;and changing the pyramidal institutional setting to the olive-shaped institutional setting and giving more resources to the cities and the counties,so as to implement data-driven tax administration via concentrated efforts.

关 键 词：企业所得税 税收现代化 以数治税 智慧税务 

分 类 号：F812.42[经济管理—财政学] F275