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经济全球化和社会信息化引发了与社会经济密切相关的税收制度和税收征管的新一轮改革,尤其是要求在税收制度改革的同时,加速税收信息化建设,建立以信息化和专业化为主要特征的现代化税收征管新格局,提高税收征管质量和效率。本文认为,以信息化建设为突破口,实现信息化支持下的专业化征管格局,是新一轮征管改革的必由之路。
Economic globalization and social informatization have triggered a new round of reforms in the taxation system and tax collection and administration that are closely related to the social economy. In particular, it calls for speeding up the construction of taxation informatization while reforming the taxation system, and establishing a new round of reform that takes informationization and specialization as The main features of a new pattern of modern tax collection and management, improve the quality and efficiency of tax collection. This paper argues that taking informationization as a breakthrough point and realizing the pattern of specialization of administration under the support of informationization is the only way for the new round of reform of collection and administration.