The implementation of intelligent taxation greatly simplifies the taxpayer's tax procedures, improves the tax efficiency of the competent tax authorities, and is conducive to stimulating the potential of tax service. By focusing on creating a new experience of intelligent tax payment service, we can better meet the diverse tax payment needs of taxpayers and establish a new intelligent and convenient tax payment environment.
The construction of "smart tax" allows taxpayers to experience a better tax-related business environment, and at the same time reduces the burden on tax-related institutions. For example, the construction of "Internet plus tax" and "Internet of Things plus tax" promoted in recent years has provided taxpayers with more intelligent tax payment channels. The "Opinions" clarify that the construction of smart taxation should be accelerated. In 2022, taxpayers' information will basically be collected intelligently, and tax authorities can automatically analyze and manage it. In other words, taxpayers' tax-related information will be more transparent.
Electronic Invoice-2021A unified electronic invoice service platform will be built.
In addition, the reform of electronic invoices will continue to be implemented steadily. Since 20 15, State Taxation Administration of The People's Republic of China has gradually promoted electronic VAT general invoices nationwide, and then gradually promoted electronic VAT special invoices on the basis of pilot projects. Electronic invoices are easy to issue and save, which greatly saves taxpayers' costs. According to the opinion, the country will build a national unified electronic invoice service platform within this year. At that time, taxpayers can apply, issue, deliver and check electronic invoices online at any time. Electronic invoices in railway, civil aviation and other fields will also be promoted in an orderly manner.
Big data application
According to the opinions, China Municipal Government will deepen the application of big data in tax-related fields, including exploring the application of blockchain technology in social insurance premium collection, real estate transaction and real estate registration. By 2025, the sharing of tax-related and fee-related data between tax authorities and relevant departments will be normalized and institutionalized.
Turn to "tax calculation"-tax supervision and inspection will be strengthened.
From "Governing Taxes by Tickets" to "Governing Taxes by Numbers"
The "Opinions" clarify that the tax supervision mode will change from "controlling tax by ticket" to "controlling tax by numerical control". "Controlling tax by ticket", that is, controlling taxpayers' tax-related behavior by strengthening invoice management, has always been one of the important ways for tax authorities to implement tax collection and management. The tax bureau comprehensively collects the taxpayer's relevant information through the invoice system and transmits it in real time, so as to achieve the effect of monitoring the tax-related risks in the whole process.
With regard to "counting taxes", in the era of big data, it is expected that the tax authorities will rely on the construction of the "Golden Tax Phase IV" to realize the collection, integration and interoperability of tax-related data in more fields by strengthening the functions of information systems such as big data cloud platform and foreign information exchange, and make more targeted statistical analysis of the data to improve the ability of tax supervision; At the same time, you can also use big data to understand the basic situation of enterprises and economic environment.