China's practice and vision of digitization of tax collection and management, in a nutshell, is to focus on the goal of building a smart tax, and strive to promote "two, three, four integration".

The so-called "dualization" refers to the construction of smart tax, which relies on the promotion of digital upgrading and intelligent transformation. In terms of digital upgrading, we are promoting the digital electronic invoice reform as a breakthrough, the standardization of various types of business, data, so that the full amount of tax data according to the application of the needs of multi-dimensional timely realization of the collection, comparable, connectable, aggregation. In terms of intelligent transformation, we will be based on a new generation of information technology such as big data, cloud computing, artificial intelligence, blockchain, etc., to realize the digital upgrading of tax and fee collection and management information, like a string of pearls automatically and flexibly combined, and reflect the current status quo, reveal the problems, and predict the future, so that we can better serve taxpayers and contributors, better guard against and mitigate the risks of collection and management, and better serve the governance of the country. We promote digital upgrading and intelligent transformation, but also to not only timely detection of existing tax collection and management risks, but also to reveal in advance the tax collection and management of the incipient, tendency of the problem; not only to meet the taxpayers to pay the taxpayers to put forward the demand, but also to accurately analyze and meet the taxpayers to pay the taxpayers' potential needs.

The so-called "three ends", that is, after the completion of the smart tax, will form the taxpayer end, taxpayer end and decision-maker end as the main intelligent application platform system. The "Golden Four" will be based on the overall perspective of building a cloud-network integration, green, low-carbon, safe and controllable intelligent and comprehensive digital information infrastructure, built to cover all aspects of tax collection and management, all processes, all the main body of the integrated application platform, all-round convergence of various types of internal and external standardized data, so as to achieve the quality of the tax work and increase efficiency.

On the taxpayer's side, through the creation of "one-household" and "one-person" tax digital accounts, the intelligent collection and sensitive monitoring of tax information for each legal person and each natural person can be realized. For example, if an enterprise issues an invoice after a transaction, the corresponding invoice information will be entered into the internal systems of both parties to the transaction and the "Golden Four" system at the same time, and we will use this as the basis for real-time collection and analysis of all kinds of information by taxpayers and contributors, so that we can not only sense risks and provide automatic early warning, but also realize the intelligent collection and sensitive monitoring of tax and fee information of each legal person and each natural person. The system is a very good one, but it is not a good one, and it is a very good one.

On the taxpayer's side, through the creation of a "one-bureau" and "one-member" application platform, the General Administration, provincial bureaus, municipal bureaus, county bureaus, and sub-bureaus of the five levels of the tax authorities and more than 600,000 tax staff information can be respectively by each unit and each employee to carry out intelligent collection and intelligent management. The intelligent collection and intelligent management, intelligent push work tasks, so as to greatly enhance the effectiveness of internal management.

On the decision maker's end, through the creation of a "at-a-glance" application platform, it is realized that the data of both sides of the levy and payment, internal and external departments can be intelligently collected and displayed in the application systems of managers of tax authorities at different levels according to their permissions, so as to provide management with information at a glance, and to promote the enhancement of intelligent decision-making capability and level.

The so-called "four integration", that is, after the completion of the smart tax, will realize from the "amount, algorithm, arithmetic" to the "technical function, system effectiveness, organizational function", from the "tax, financial, business" to the "tax, financial, business", to the "tax, financial, business", to the "tax, financial, business". "The tax, finance, business" to "tax, team, governance" of the integration of the depth of fusion.

First, the realization of the calculation, algorithm, arithmetic of the "three calculations" integration depth fusion. This is considered from the perspective of the digital levy management information system construction. Intelligent tax to a large scale, type, granularity fine tax big data for the arithmetic, learn from international advanced experience, strive to create advanced algorithmic standards, continue to strengthen the construction of arithmetic, so as to build a set of super arithmetic, intelligent algorithms, strong arithmetic as one of the "smart people", through all aspects of the data capture and adequate flow Through the capture and full flow of data from all aspects, we can sense the business needs in various fields of law enforcement, service and supervision in a timely manner and respond to them sensitively and automatically. In this regard, we have made a successful attempt in the personal income tax remittance, the effect is very obvious.

Secondly, it is to realize the deep integration of technical function, system efficiency and organizational function. This is from the point of view of the internal operation of digital tax administration. By playing the driving role of modern information technology and tax big data, smart tax can not only realize the integration and upgrading of system norms, business processes and other aspects of the optimization and reconstruction, but also promote the horizontal intensification of the tax organization system, vertical flattening, so that the tax department's organizational functions are more clearly defined, the post and responsibility of the setup is more scientific and precise, the staffing is more reasonable and efficient, so as to better adapt to the modernization of tax collection and service work, so as to better meet the needs of the tax administration. The modernized tax collection and management and service work will be better adapted to the needs. For example, we will strive to build a closed-loop mechanism of "the risk of not finding someone to manage the discovery of the discovery of not timely push someone to manage the push of not timely disposal of someone to manage the disposal of not timely improvement of someone to manage" to realize the tax risk management of the front and back of the desk, links, the whole chain, the upper and lower levels of the organic bite and intelligent prevention and control.

Third, the realization of tax, finance, business "three services" integration depth fusion. This is from the point of view of the digital levy management service taxpayers and contributors to consider. Wisdom tax will be levied on the two sides of the "point of contact" from the past "tax" after the association, now "tax" that is associated with the development of the next step "not tax" on the association. When not taxed", the association will enable tax rules, algorithms and data to be directly integrated into taxpayers' business operations, and the amount of tax will be automatically calculated along with each transaction, thus significantly reducing the cost of tax compliance and improving the efficiency of tax collection and management. At the same time, it will also promote the enterprise finance department and business operation department to strengthen the integrated management, optimize the development planning, so that the enterprise's finance and tax after reflecting the results of the operation of the "rear-view mirror", into the prior service operation decision-making "binoculars".

Fourth, the realization of the tax, the team, the governance of the "three" integration of the depth of integration. This is from the point of view of the modernization of the digital levy management service state governance to consider. Wisdom tax in-depth promotion of accurate law enforcement, fine service, accurate supervision, sincere **** governance on the basis of internal control and supervision rules, assessment and evaluation standards into the business process, integrated into the post system, embedded in the information system, to achieve the process of controllable, the results of the assessment, disciplinary investigable, responsible for the pursuit of automated linkage monitoring, significantly enhance the tax governance team tax effectiveness. At the same time, through the digital electronic invoice reform, prying the digital transformation of the economy and society, through the deepening of tax big data analysis, for macroeconomic and social management to provide more and more timely decision-making references, and better serve the modernization of national governance.