Under the "Internet + Taxation" Mode, the Exploration of China's Tax Administration and Modernization

Abstract

Tax modernization plays an important role in promoting the modernization of state governance and governance system, and the modernization of tax collection and management is an important part of promoting the construction of taxation modernization system. Under the background of "Internet +", China has proposed an "Internet + Taxation" action plan. Under the "Internet + Taxation" model, Under the "Internet + tax" model, it greatly reduces the cost of tax collection, improves the efficiency of tax collection and management, enhances taxpayer compliance, and enables the role of taxation functions to be effectively utilized. However, under this model, China has encountered some problems in the process of promoting the modernization of tax collection and management, such as technical risks, the collecting information asymmetry of both parties, and the professional literacy of tax personnel.