1. Digitalization drives the continuous change of tax collection and management methods. In the past, taxpayers went door-to-door to collect taxes, and now they are upgrading to online tax returns without leaving home. In the future, automatic tax calculation will be further realized under the guidance of "smart tax".
2. Digitalization drives the optimization and reshaping of tax collection and management process. With the gradual upgrading of tax informatization from "on-line" to "on-line" and then to "on-line", China tax authorities plan to basically build a "smart tax" with high integration function, high security performance and high application efficiency driven by tax big data in about five years, and promote all-round innovation and reform of tax collection and management and service processes.
3. The efficiency of digital-driven tax collection and management has been continuously improved. After two periods of "managing tax by experience" and "managing tax by votes", China's tax collection and management is moving towards the period of "managing tax by numbers", giving play to the multiplier effect of data empowerment on improving tax governance level.