摘要
数字经济快速发展对传统税收征管模式提出新挑战,推动“以数治税”创新模式的产生。该文立足“以数治税”的背景,深入剖析当下税收征管模式所面临的诸多挑战,并系统性地总结为应对这些挑战,在税收征管体系创新方面可采取的技术创新、优化征管流程、强化税源管理等有效策略。
The rapid growth of the digital economy has posed significant challenges to traditional tax administration,spurring the adoption of data-driven tax governance as an innovative paradigm.This paper examines the key challenges confronting modern tax administration in the context of data-driven governance and proposes a set of innovative strategies—namely,leveraging emerging technologies,optimizing administrative workflows,and strengthening tax base monitoring—to enhance the efficiency and adaptability of the tax system.
作者
段文萍
Duan Wenping(Shandong Huayu University of Technology,Dezhou 253034,China)
出处
《办公自动化》
2026年第1期83-85,共3页
Office Informatization
关键词
数字经济
以数治税
税收征管
技术创新
征管流程
digital economy
data-driven tax governance
tax administration
technological innovation
administrative workflows
