Research on the Path of Tax Collection and Management Modernization by Smart Tax Empowerment:Practical Experience and Enlightenment
With the help of smart tax empowerment to realize the path of tax collection and management moderniza-tion,it has become the focus of academic and industry attention.According to the theory and mechanism analysis of smart tax empowerment,the empowerment logic based on organization,system,culture and technology should be constructed,the mechanism relationship node should be optimized,and the new modern ecology,new method and new collaborative system should be constructed.In view of the challenges of immature logical framework,imperfect collection and management system,and imperfect risk prevention and control mechanism,the advantages and prob-lems of smart tax empowerment of Shuangyashan Tax Bureau should be drawn upon to continuously improve the power system of smart tax empowerment,optimize the tax collection and management service system,promote the risk prevention and control ability of tax-related information,and promote the construction of a pattern of collabora-tive tax governance.
Smart TaxationTax Collection and AdministrationTax Modernization