Ideas and Measures for Promoting Modernization of Tax Administration in the New Era in the Context of Smart Tax Construction

Abstract

The practice of China's tax modernization construction has accumulated rich experience for the modernization of tax collection and management, while the new era, accelerating the modernization construction with Chinese characteristics, has put forward new requirements of the times for the modernization of tax collection and management. The Opinions on Further Deepening the Reform of Tax Collection and Administration of the Central Office and the State Office pointed out that it is necessary to comprehensively push forward the digital upgrading and intelligent transformation of tax collection and administration, and to holistically and integrally improve the effectiveness of tax governance. The State Administration of Taxation has also repeatedly requested that the construction of smart tax supported by tax big data should be pushed forward to provide more powerful data support for the modernization of tax collection and management. This paper takes smart tax construction as the research background, analyzes the problems of modernization of tax collection and administration in the new period, and on this basis puts forward the suggestions of optimizing system design, strengthening tax governance by numbers, transforming the way of tax management and service, and perfecting the mechanism of talent cultivation, etc., in an attempt to explore the path of development of modernization of tax collection and administration.