数智化税收治理探索:嵌入纳税人自然系统的设计与实现  

Exploration of Digital and Intelligent Tax Governance:Design and Implementation of Embedding Tax Governance into Taxpayer′s Natural System

作　　者：黄丽君 HUANG Li-jun(School of Finance and Public Administration,Yunnan University of Finance and Economics,Kunming 650221,China)

机构地区：[1]云南财经大学财政与公共管理学院,云南昆明650221

出　　处：《税务与经济》2023年第3期24-31,共8页Taxation and Economy

基　　金：教育部人文社会科学研究青年基金项目(21XJC790004);国家社会科学基金项目(19CJL043)。

摘　　要：数字经济与数智技术的快速发展、国家治理能力现代化的变迁趋势必然要求税收治理数智化,以改变目前“严重依赖自愿遵从”“征纳税成本过高”“数据不能共享导致重复申报与信息提供”的征管现状。基于OECD提出的“将税收征管程序嵌入纳税人日常生活及商业行为中”的美好愿景,建议在分析数智化税收治理经济逻辑、制度逻辑、技术逻辑的基础上,将税收治理嵌入纳税人自然系统以促进数智化税收治理。税收治理嵌入纳税人自然系统本身意味着一种新的治理理念、治理技术与组织架构,要求制度创新与数智赋能两方面互促共进、相得益彰,构建更具开放性的税收治理体系,以激发多元治理协同合作。The rapid development of digital economy and digital intelligence technology,and the changing trend of modernization of national governance capabilities inevitably require digital intelligence in taxation governance so as to change such problems as " heavy reliance on voluntary compliance", " excessive tax collection costs",and " duplicate declaration due to data that cannot be shared ". Based on the good vision of " embedding tax collection and management procedures into taxpayers′ daily life and business behavior" proposed by OECD,and on the basis of analyzing the economic logic,institutional logic,and technical logic of digital taxation governance,it is recommended to embed taxation governance into taxpayers′ natural system to promote digital intelligent tax governance. According to the research,the embedding of tax governance into the taxpayer′s natural system itself means a new governance concept,governance technology and organizational structure. It also requires institutional innovation and digital intelligence empowerment and complement each other,so as to build a more open tax governance system and stimulate multi-governance collaboration.

关 键 词：数字经济 数智化 税收治理 纳税人自然系统 

分 类 号：F810.42[经济管理—财政学]