“互联网+”背景下的税收征管优化研究——以广东省为例
中文摘要
在＂互联网＋＂成为当下社会发展必经之路的大背景下，我国税务总局在2015年9月28日提出建立线上线下全贯通的电子税务局，进而高效有序地推进税务工作，以期在2020年时实现税收现代化。这是＂互联网＋＂在税务系统应用中的第一步。＂互联网＋＂的引入会让税务工作出现巨大变化，尤其是内部管理以及税收执法等方面的工作会因为＂互联网＋＂而得到更好的发展。为了加快税收现代化，建立电子税务新生态，税务部门的改革势在必行。通过加快＂互联网＋税务＂进程，推动税务部门的进一步发展。以前，因为一些相关条件的制约，纳税服务根本无法为全体纳税人提供最为优良的服务，毕竟税收宣传、纳税申报等这些资源无法真正惠及所有的纳税人。在信息化逐步推进和发展的过程当中，借助“互联网＋”这一平台开展税收征纳工作非常重要，引入“互联网＋”技术能够真正把纳税服务平等地覆盖到所有纳税人，为更多的纳税人提供优质的服务，让纳税服务保持均等化。我们必须要顺应其的发展，快速建立健全电子税务系统，强化相关从业人员的电子税务系统技能培养力度，提高从业人员的专业素养以及服务水平，并且优化税务工作流程，提供税务工作的效率和质量，让更多的纳税人满意税务工作。在推进服务质量和工作效率的过程当中，此时的税务部门还必须要将纳税人至上的这一理念树立起来，从而真正让信息化时代之下的软、硬件建设完毕，真正促进税收征纳质的飞跃与提升。
目前我国理论界对于“互联网+”背景下的税收征管主要从电子商务税收征管存在的问题方面进行探讨,分析其存在问题的原因,并且提出了相应的完善对策。而很少有学者从制度的角度系统地探讨互联网对我国现行税收征管造成的影响以至引起相应的问题。本文针对互联网对我国现行税收征管制度的影响包括对税收基本原则的影响、对税收实体法的影响和对税收征管体系的影响，着力从“互联网+”背景下税收征管制度发展的客观实际着眼,以务实的态度,深入运用税收征管的相关知识,从宏观和微观两个层面探索完善我国“互联网+”背景下的税收征管制度优化的思路。本文的研究思路和研究结论丰富了我国现有的相关理论,提出的完善对策,更是为我国现有的税收征管制度的完善注入了新的活力。
关键词：“互联网+”；税收征管；优化；广东省
Research on Tax Collection and Management Optimization under the Background of "Internet +"——Taking Guangdong Province as an Example
Abstract
Under the background that "Internet +" has become the only way for social development in the present, China's State Administration of Taxation proposed on September 28, 2015 to establish an electronic tax bureau that is fully integrated online and offline, so as to promote taxation work in an efficient and orderly manner. Tax modernization will be achieved by 2020. This is the first step in the application of "Internet +" in the tax system. The introduction of "Internet +" will make a huge change in taxation work, especially the work of internal management and tax enforcement will be better developed because of "Internet +". In order to speed up the modernization of taxation and establish a new ecology of e-tax, the reform of the taxation department is imperative. Promote the further development of the taxation department by accelerating the "Internet + taxation" process. In the past, due to some related conditions, taxation services could not provide the best services for all taxpayers. After all, taxation propaganda, tax returns and other resources could not really benefit all taxpayers. In the process of gradual advancement and development of information technology, it is very important to carry out taxation work through the platform of “Internet +”. The introduction of “Internet +” technology can truly cover taxpayers equally to all taxpayers, for more Taxpayers provide quality services to equalize tax services. We must comply with its development, quickly establish and improve the e-tax system, strengthen the skills of the relevant e-tax system of relevant practitioners, improve the professionalism and service level of employees, optimize the taxation process, and provide the efficiency and quality of tax work. Let more taxpayers be satisfied with tax work. In the process of promoting service quality and work efficiency, the taxation department at this time must also establish the concept of taxpayer supremacy, so that the software and hardware construction under the information age can be truly completed, and tax revenues can be truly promoted. A qualitative leap and improvement.
At present, China's theoretical circles are mainly discussing the problems existing in the tax collection and management of e-commerce in the context of "Internet +", and analyze the reasons for their problems, and put forward corresponding countermeasures. Few scholars systematically explore the impact of the Internet on China's current tax collection and management from the perspective of the system and cause corresponding problems. The impact of the Internet on China's current tax collection and management system includes the impact on the basic principles of taxation, the impact on the tax substantive law and the impact on the tax collection and management system, focusing on the objective reality of the development of the tax collection and management system under the background of “Internet +”. With a pragmatic attitude, we will thoroughly apply the relevant knowledge of tax collection and management, and explore and improve the idea of optimizing the tax collection and management system under the background of “Internet +” from the macro and micro levels. The research ideas and research conclusions of this paper enrich the existing relevant theories in China, and propose the perfect countermeasures, which injects new vitality into the improvement of China's existing tax collection and management system.
Keywords: "Internet+"; tax collection and management; optimization; Guangdong Province
目 录
中文摘要 1
Abstract 3
一、 绪论 9
（一）研究背景 9
（二）研究目的及意义 9
1.研究目的 9
2.研究意义 10
（三）国内外研究现状 10
1.国外研究现状 10
2.国内研究现状 13
（四）研究方法与思路 15
1.研究方法 15
2.研究思路 16
二、 相关概念及理论基础 18
（一）相关概念概述 18
1.＂互联网＋＂ 18
2.＂互联网＋税务＂ 19
3.互联网理念与精神 19
（二）税收征收的相关理论 22
1.新公共管理理论 22
2.公共选择理论 23
3.信息不对称理论 24
三、“互联网+”背景下我国现行税收征管制度受到的影响及面临的挑战 26
（一）“互联网+”背景下我国现行税收征管制度受到的影响 26
1.“互联网+”对税收基本原则的影响 26
（1）对税收法定原则的影响 26
（2）对税收公平原则的影响 26
（3）对税收效率原则的影响 26
2.“互联网+”对税收实体法的影响 27
3. “互联网+”对税收征管体系的影响 28
（二）＂互联网＋＂时代下税收征纳方式面临的挑战 29
1.税收现代化建设的挑战 29
2.税务行政理念的新要求 29
3.信息不对称带来的执法风险 29
4.公众服务需求的新变化 30
5.信息系统维护支撑的新问题 31
6.税务数据采集运用的新需要 31
四、“互联网+”背景下的税收征收管理存在的问题及成因—以广东省为例 33
（一） 广东省税收征收管理体制现状 33
1.广东省税收机关设置 33
2.广东省税收征收管理体制现状 34
（二）广东省现行税收征管存在的问题 37
1.“互联网+税务”的税收实体法律制度不健全 37
2.现行税收征管制度不适应“互联网+税务” 38
3.税务检查制度存在的问题 39
（三）广东省税收征收管理存在问题的成因 40
1.财政体制与税收制度不完善 40
2.缺乏严格的监督管理机制 40
3.各级政府管理职责不明确 41
五、“互联网+”背景下的税收征管优化对策 42
（一） 美国及中国香港地区税收征收管理体制的借鉴 42
1.美国国税征收体制的借鉴 42
2.中国香港地区的税收征收管理体制 43
3.国内外税收征管的启示 44
（二）明确“互联网+”背景下的税收征管的基本原则 45
（三）完善“互联网+” 背景下税收征管的相关法律体系 46
1.完善“互联网+”税务管理制度 46
2.健全税款征收制度 48
3.建立有效的“互联网+”税务稽查机制 48
4.完善“互联网+”税收实体法 49
5.健全与“互联网+”税收相关的其他法律 49
（四）建立适应“互联网+”时代发展要求的税收征管体系 50
（五）完善“互联网+” 背景下税收征管的配套措施 50
1.加强数据信息应用建设 50
2.加强税收风险管理 50
3.培养“互联网＋税务”人才 51
六、 结论 52
参考文献 53
后 记 56