摘要
随着技术创新与社会各领域加速融合,人类社会进入第四次工业革命时代,具备显著的大数据化、智能化和去中心化等特征。各国致力于利用技术创新构建现代化的税收体系,发挥税收在国家治理中的基础性、支柱性和保障性作用。本文简要介绍了美国《国内收入局税收现代化行动计划》的主要内容和特点,并提出了中国在实现税收现代化过程中可以借鉴的几点经验。
With the rapid integration of technological innovation and various fields of society,human society has entered the era of the fourth industrial revolution,with significant characteristics of big data,intelligence and decentralization.Countries around the world are committed to using technological innovation to build a modern tax system,and to play the basic and safeguarding role of taxation in national governance.This paper briefly introduces the main contents and characteristics of the American IRS Integrated Modernization Business Plan,and summarizes experience that China can learn from in the process of tax modernization.
作者
何振华
旷文雯
陶九虎
Zhenhua He;Wenwen Kuang;Jiuhu Tao
出处
《国际税收》
CSSCI
北大核心
2020年第4期67-70,共4页
International Taxation In China
关键词
税收现代化
行动计划
税收征管
美国
国内收入局
Tax modernization
Business plan
Tax collection and administration
The United States
Internal Revenue Service
