税收征管能力是国家治理能力的重要体现。随着我国税制改革的不断深入,加快提升税收征管能力、推进税收征管现代化的要求也更为迫切。在纳税人经营活动多样化、服务需求多元化和税源结构复杂化的今天,各国在积极推进税务战略管理、不断优化税务组织架构、大力推行税收风险和信息化管理、积极推进国际征管协作等方面进行了积极有效的探索,学习和归纳其他国家的税收征管经验与措施,有助于我们兼收并蓄,博采众长,为我所用。 Tax collection ability is an important embodiment of the government’s ability to manage. With the continuous deepening of China’s tax reform, it is even more urgent to speed up the improvement of tax collection and administration and to promote the modernization of tax collection and administration. Today, as taxpayers diversify their business activities, diversify their service needs and complicate the structure of their tax sources, all countries are actively promoting tax strategy management, continuously optimizing their taxation structure, vigorously promoting tax risk and information management, and actively promoting international tax collection and management. We have actively and effectively explored, learned and summarized tax collection experiences and measures in other countries, helping us to pool our strengths and learn from others.