财税与公共管理学院知识库

随着新一轮科技革命、产业变革的推进和经济快速的发展，经济治理的重要性、紧迫性日益凸显。建设智慧税务体系，可全面监测经济发展要素，保障数字经济发展合法性，助力传统经济转型，降低经济违法事件发生概率，有效预防国家、社会组织或公民个人发生经济损失，此外，加快推进智慧税务体系建设也是推进我国治理体系、治理能力现代化的一项重要任务。

本文基于最优税收理论、纳税遵从理论和信息协同理论，结合数字政府、“以数治税”、智慧税务及大数据概念，对我国智慧税务体系建设的理论基础、建设现状及成效进行阐述、梳理及系统分析，认清我国智慧税务体系目前所处阶段、信息系统等情况，选取国外具有典型代表性的美国、英国、丹麦三个国家及国内具有建设代表性的北京市、广东省两地和建设较为落后的甘肃省进行对比分析，总结相关经验，通过对比分析，得出我国智慧税务体系建设过程中的问题及不足。

通过分析，当前我国智慧税务体系建设面临信息立法缺失、数据安全法律不完善等法律体系建设方面问题；人才缺少、智慧税务意识缺乏等组织培养落后的问题；数据安全度不够高、碎片化信息多等技术运用问题；价值观受冲击、智慧税务体系透明度不足等智能伦理问题。针对以上问题，结合国内外先进经验，对我国下一阶段智慧税务体系建设提出了相应的建议，认为下一阶段我国的建设重点任务主要是加快立法完善法律保障体系、注重复合型人才培养夯实智慧税务体系建设基础、加快相关技术攻关及技术运用流程规范、提高智能系统透明度等方式构建智能伦理治理框架等。

 With the advancement of a new round of scientific and technological revolution and industrial transformation, the rapid development of the economy, the importance and urgency of economic governance have become increasingly prominent. The construction of a smart tax system, comprehensive monitoring of economic development factors, ensuring the legitimacy of the development of the digital economy, helping the development of traditional economy, and reducing the occurrence of economic violations can effectively prevent the economic losses of the state, social organizations or individual citizens.

Based on the theory of optimal taxation, the theory of tax compliance and the theory of information collaboration, this paper first expounds, sorts out and systematically analyzes the theoretical basis, construction status and effectiveness of the construction of China's smart tax system by combining the concepts of digital government, "tax governance by numbers", smart taxation and big data, recognizes the current stage and information system of China's smart tax system, and selects three typical representative foreign countries, the United States, the United Kingdom, Denmark, and Beijing，Guangdong and Gansu Province in China, for case analysis. Summarizing the relevant experience and comparing and analyzing, the problems and deficiencies in the construction of China's smart tax system are obtained.

Through analysis, the current construction of China's smart tax system is faced with problems in the construction of the legal system such as the lack of information legislation and imperfect data security laws, backward problems in organizational training such as lack of talents and smart tax awareness, problems in the application of technology such as insufficient data security and fragmented information, and intelligent ethical problems such as the impact of values and the lack of transparency of the smart tax system. In view of the above problems, combined with the advanced experience at home and abroad, this paper puts forward corresponding suggestions for the construction of China's smart tax system in the next stage, and believes that the key tasks of China's construction in the next stage are mainly to improve the legal guarantee system, pay attention to the cultivation of compound talents, consolidate the foundation for the construction of the smart tax system, accelerate the relevant technical research and technology application process specifications, and improve the transparency of the intelligent system to build an intelligent ethical governance framework.