Historical Evolution and Modernization Prospect of Tax Administration Models
The modernization of tax administration mode is a key link in deepening tax administration reform.Taxation and civilization coexist.With the evolution of human civilization,tax sources are becoming increasingly decentralized and covert.In addition,new business forms are constantly emerging in the digital economy era,which highlights this phenomenon and brings unprecedented impacts and challenges to traditional tax administration.This paper traces the evolution of domestic and foreign tax administration models from both time and space dimensions,aiming to clarify the internal logic between the evolution of tax administration models and the evolution of human civilization,explore the core factors that affect tax administration models,and lay a theoretical foundation for reconstructing modem tax administration models.Looking back on history,it is found that with the evolution of human civilization,the distribution of tax source information has shown a trend of"dot shaped","linear shaped",and"network shaped"development.Tax administration have correspondingly gone through three stages:"managing taxation based on experience","controlling taxation based on invoices",and"governing taxation based on data".Overall,there is a trend of transformation from"law enforcement"to"service"and then to"trust"mode.In order to adapt to the development of the digital economy,China should build a modem tax administration model with the core content of"people-oriented,digital tax administration,risk management and control,and collaborative governance",so as to advance the tax practices of Chinese modernization with high quality and provide positive impetus for Chinese modernization.
Tax administration modelsTax administration reformGoverning taxation based on dataTax practices of Chinese modernization
NETL
NSTL
万方数据
