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一直以来,FTA通过工作小组和专家网络,对G20国际税改的重要议题进行专题研究。在第十届税收征管论坛大会上,FTA提交了5份重要的专题报告,涉及税收高级分析、借力技术优化税收征管、税务服务提供者在中小企业税收遵从中的角色转变、税收管理部门与能力建设、合作性税收遵从等方面,展现了当前全球税务机关征管改革的潮流并为各国税务机关进行征管改革提供了指引与参考。其中,能力建设的项目报告是由中国和加拿大税务机关牵头完成的。由于5份报告篇幅很长,我们仅对报告的摘要进行了翻译,力求体现报告的主要结论性成果。*
All along, the FTA, through its working group and expert network, conducted a special study on the key topics of the G20’s international tax reform. At the 10th Tax Collection and Management Forum, FTA submitted 5 important special reports on advanced tax analysis, leveraging technology to optimize tax collection and management, changes in the role of tax service providers in SME tax compliance, and tax administrations and Capacity building and cooperative tax compliance. It shows the current tide of the tax administration reform in the global tax authorities and provides guidelines and references for tax administrations in various countries. Among them, the capacity building project report is led by the tax authorities in China and Canada. Due to the length of the five reports, we have only translated the summary of the report in an effort to reflect the main concluding observations of the report. *