摘要
随着经济发展和数字化工具的引入,税收征管的技术水平越来越高,欧美发达国家开始将行为洞察方法引入税收征管实践,形成了一系列较为典型的案例。相比而言,行为洞察方法在国内税收征管中的微观融合仍处于空白。基于此,本文首先总结了行为洞察方法的分析框架,然后,指出了行为洞察方法对我国税收征管的现实适用性,最后,在梳理国外先进经验的基础上提出我国未来在税收征管中引入行为洞察方法的若干政策建议,以期为我国在“以数治税”指导下建设功能强大的智慧税务、提升税收治理效能指明可行性方向。
As the economy grows and digital tools are introduced,the sophistication of tax administration has improved.Developed countries have started incorporating the Behavioral Insight(BI)method into their tax administration practices,yielding a variety of case studies.In contrast,the micro integration of BI method within China’s domestic tax administration remains uncharted territory.Based on this,this paper begins by outlining the analytical framework of the BI method and then discusses its potential applications in China’s tax administration.Finally,drawing on advanced foreign experience,this paper concludes with policy recommendations for the future integration of BI into China’s tax administration.The aim is to provide a viable direction for developing a robust smart taxati on system and enhancing tax efficiency,guided by the principles of“Big data taxation”.
出处
《公共财政研究》
2023年第6期4-14,共11页
Public Finance Research Journal
关键词
智慧税务
行为洞察
税收治理效能
国际经验
Smart Taxation
Behavioral Insights
Tax Governance Efficiency
International Practice
作者简介
课题组成员:王宏鑫,青岛市即墨区税务局;巨冰倩,青岛市即墨区税务局;姜帝,青岛市即墨区税务局;毕慧敏,青岛市即墨区税务局。
