首页|智慧税务赋能税收征管现代化路径研究:实践经验与启示

智慧税务赋能税收征管现代化路径研究:实践经验与启示

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智慧税务赋能税收征管现代化的实现路径是当前学界和业界关注的焦点.依据智慧税务赋能理论与机理分析,应构建组织、制度、文化、技术为基础的赋能逻辑,优化机理关系结点,构筑现代化新生态、新方法、新协同体系.针对逻辑框架不成熟、征管体系不健全、风险防控机制不完善的挑战,借鉴双鸭山市税务局智慧税务赋能的优势和问题,建议持续完善智慧税务赋能动力体系,优化税收征管服务体系,推进涉税信息风险防控能力,推动构建税收协同共治的格局.
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

孙永军、赵可、辛彩云

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黑龙江大学 经济与工商管理学院,黑龙江哈尔滨 150080

国家税务总局黑龙江省税务局 税收科学研究所,黑龙江哈尔滨 150001

智慧税务 税收征管 税收现代化

黑龙江省经济社会发展重点研究课题黑龙江省高等学校基本科研业务费专项黑龙江省税务局委托项目

212112021-KYYWF-0142

2024

税务与经济
吉林财经大学

税务与经济

CSTPCDCHSSCD北大核心
影响因子:0.801
ISSN:1004-9339
年,卷(期):2024.(3)
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