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党的十八大确立了国家治理体系和治理能力现代化建设方针。进入大数据时代,社会经济发展由原来的分领域、分层的产业经济结构向信息网络纵横分布、业务分散混营的经济结构转化,传统的适合农、工产业时代的多税种重复征税的税制已经不再适合以分散混营为特征、产权关系复杂的新经济模式。在这种状况下,旧的税制与新的税基不衔接成为宏观层面最大的税务风险;法律制度与税收分配管理职能的不配套成为中层衔接最大的税务风险;税收征管技术手段落后于与电商经营模式成为征管底层最大的税务风险。防范这三个层面税务风险的改革路径:一是优化简化税制,以人为本就其取得收入和消费设计所得税和消费税两大税系,以简单税制应对复杂经济形态;二是完善税收法治,健全法律配套关系,以法律手段明确税收相关承担义务人、扣缴义务人和涉税信息提供义务,未履行相关义务必须承担相关法律责任;三是充分应用网络技术手段,在交易收付环节直接扣缴相关税金,年终汇算,简化征管,提升效率。
The 18th National Congress of the Communist Party of China established the national governance system and the guideline for the modernization of governance capacity. Into the era of big data, social and economic development from the original sub-areas, hierarchical industrial economic structure to the vertical and horizontal distribution of information networks, diversified business mixed economic structure transformation, the traditional agricultural and industrial multiple tax types of tax times The tax system is no longer suitable for the new economic model characterized by diversified operations and complex property rights relations. Under such circumstances, the old tax system does not converge with the new tax base to become the largest tax risk at the macro level; the legal system and tax allocation management functions are not matched to become the largest tax risk of middle-level convergence; and the technical means of tax collection and management lags behind that of electricity Business management has become the bottom of the tax collection tax risk. To prevent these three levels of tax risk reform path: First, optimize and simplify the tax system, people-oriented income and consumption for its income tax and consumer tax design of the two major tax systems, a simple tax system to deal with complex economic patterns; second is to improve the tax law, improve legal support Third, make full use of network technology means, withholding the relevant aspects of the transaction directly related to the payment of the transaction Taxes, year-end calculations, simplifying collection and management and improving efficiency.