The Party Central Committee of Comrade Xi Jinping as the core requires the fundamental, pillar and affordable role of taxation in national governance.

In March of this year, the Sino-pro-office and the National Office issued the "Opinions on Further Deepening Tax Coordination Management" (hereinafter referred to as "Opinions"), will promote the tax collection and management to welcome the "cooperation" in 2015, 2018 national tax terms "merge" After the third change, its characteristics can be summarized as "synthesis", which is built with high integrated function, high safety performance, high application effectiveness, high-efficiency, high-efficiency, and system specifications. , Information technology, data elements, integrated fusion upgrades of the job system, and promote taxation of better service national governance. Taking tax big data as driving force, accelerate construction of smart tax, actively helps national governance methods to use big data and modern information technology innovation tax management methods is the general practice of currently tax collection and management reform in the world. In December 2020, the Tax Cooperation Management Forum (FTA) online meeting, held in Economic Cooperation and Development Organization (OECD), proposed tax collection tube with tax collection and management. Compared to the vision of the FTA tax collection, "Opinions" not only conforms to the development trend and reform direction of the times, but also clarifies the timetable, roadmap of the digital upgrade and intelligent transformation of my country’s tax collection, and proposes a series of specific integration, many initiatives Implementation time, coverage, especially comprehensive integration, exceeding the FTA tax collection.

  Implementing the "Opinions", will build a national unified taxpayer service platform, tax people work platform, decision-making personnel command platform, and fully promote the digital transformation of tax governance.

The completion of these platforms can give full play to the advantages of taxation, and fully reflect the overall operation of economic and social development and development of different regions, industries, enterprises, will strongly promote the improvement of national governance, high-efficiency of public services. The electronic reform of the invoice is advanced according to the "Opinions", which can realize the full field of invoices, all-round, full factors, greatly reduce the systemic transaction costs, which strongly promote digital changes such as archives, financial management, and promote the establishment of corporate finance and tax. A complete set of digital standard system in the field, to achieve a flushing role in realizing digital transformation of national governance. In order to strictly regulate the law enforcement of justice, the ability to promote accurate law enforcement, continuously improve the management of tax rule of law services, the ability and level of the rule of law is the basic way to govern the country. The tax department is an important administrative law enforcement department in the country, and it shoulder important responsibilities in the process of administering according to law and building a rule of law.

Since the 18th National Congress of the Communist Party of China

The tax authorities strictly implemented the tax law enforcement responsibility system, continued to deepen the information construction of internal control mechanisms, and maximize taxes in the spirit of the blade.

At the same time, insist on organizing taxes and fees according to law, resolutely accept "overhead taxes", and successfully completed the tax income task determined by the budget, providing a solid financial security for economic and social development and national governance.

  "Opinions" propose the tax law enforcement new system that promotes accurate law enforcement, building "no risk is not disturbed, there is illegal investigation, full process,", focusing on two works.

  On the one hand, to further promote strict law enforcement duties. "Opinions" to build comprehensive coverage, prevention and control of the entire process, to deploy the full responsibility of the tax law enforcement risk supervision and internal control system and other information, will promote the establishment of "four one tube" risk management mechanism, namely the risk that the discovery did not find one tube after it was found not timely push tube, push the tube was not timely disposal, it was not timely to improve the tube after treatment, in order to achieve Zhuazao catch small as a preventive measure, continually improve. On the other hand, actively explore non-mandatory enforcement.

"Opinions" stressed the need to effectively use persuasion and education, and other non-mandatory interviews to remind law enforcement, which allows even more tax enforcement temperature. To accurately grasp the limits of the general tax-related illegal and Tax Crimes, in the field of research and promotion of tax law enforcement "against the non-penalty" system, no administrative penalty for the first occurrence of a minor and promptly correct the violations.

The "Opinion" Implementing off fine, will greatly enhance the quality and effectiveness of tax enforcement, make a positive contribution to promote the rule of law in the government building. Taxpayers pay to people-centered, vigorously promote the fine service, the full implementation of people-centered governance is a fundamental requirement for the tax department dealing with most people, one of the highest frequency, most closely associated public service window units, with a few service ten million business taxpayers, and taxpayers hundreds of millions of individuals pay more than one billion people.

Always put the service tax department as a tax payer taxpayers work the fundamental starting point and end point for eight consecutive years to carry out "convenience Tax spring action" to tax people’s "intention", in exchange for tax service initiatives of "innovation" tax business environment "fresh."

  "Opinions" to promote the fine service, construction of "no dead line services, online services is not closing, customized services and wide coverage," the new service tax system. According to "Opinion" deployment, meticulous service taxes and potential demand may be accurate real-time identification and analysis of the taxpayers who pay the taxpayers pay people to understand certain aspects of tax policy, tax system by wisdom can be related to its push policies and operational information, to provide more intelligent personalized service.

More convenient is that after the completion of the wisdom of tax, information systems will automatically extract data, automatically calculate taxes automatically generated declaration.

After the taxpayer can submit online payment verification or correction information, significantly reduce the burden of tax payment.

More common both to the system and gave the algorithm to now, taxpayers online "tax", the tax department audit confirmed "active compliance; from the past only to tax laws and regulations, the tax deal with members-to-door" tax "and" passive compliance " "; then both gave algorithms to the data back to the system, the tax department to ask taxpayers to calculate the tax confirm automatically" calculate tax "and" collaborative compliance with the "wisdom tax will promote the service tax by leaps and bounds, to broaden people strengthen and improve the governance of the new path for the center. To improve and perfect the tax regulatory system, focusing on the implementation of precision scientific supervision, highlighting the effectiveness of governance in recent years, and earnestly safeguard social fairness and justice, the tax authorities continued to promote the construction of tax regulatory system, promote market players in the development of standards, the development of the specification. In particular depth to crack down on "fake business" "false exit" "false reporting" false invoices to defraud the tax and tax concessions illegal crime special action, effectively safeguarding the country’s economic order of taxation. Recently, the State Administration of Taxation jointly with Ministry of Public Security, the Supreme People’s Procuratorate, the General Administration of Customs, the People’s Bank, the SAFE made to normalize the fight against the "three false" criminal work arrangements, further strengthen tax administration and tax inspectors, continued to maintain a crackdown to prevent promote the realization of long-term Changzhi. "Opinions" to promote accurate regulation, construction of the new tax regulation system with "dual-randomized, open a" regulation and "Internet + regulation" as the basic means to focus on supervision supplemented by a "+ credit risk" based supervision. On the one hand, measures and policies to strengthen the precise classification of low-risk high credit taxpayers do not bother, bother less, high-risk low credit taxpayers strict management and strict supervision, and strive to achieve market players to minimize interference, regulatory efficiency maximized. On the other hand, strengthen the accurate differentiation according to law, criminals malicious tax evasion, and resolutely crack down, no mercy. With further promote accurate regulation, we will continue to build on offenders "sword of Damocles" for law-abiding "nothing not disturb" good regulatory environment, highlighting the tax service tax in national economic order, and safeguard social fairness and justice in governance performance.

  To build shared as follows cohabitation, actively expand sincere cohabitation, cohabitation provide a sample for the state of modern governance in recent years, tax cohabitation started to change in the fully open camp by the pilot, the land tax collection and management to enhance the tax system reform, in implement larger tax cuts drop fee deepen in the personal income tax transfer reforms, social security charges and non-tax revenue collection duties, he also made a breakthrough.

Each undergoing a major reform, departments, regional understanding and support for the work on the deeper layer of taxation, tax cohabitation situation is even more secure and expand a number.

  "Opinions" to promote sincere cohabitation, perfect "party and government leaders, the main responsibility for taxation, coordination among various departments, nongovernmental support and public participation, international cooperation," a new system of taxation of cohabitation, and to strengthen coordination among various departments to strengthen social coordination, strengthen tax judicial guarantees, strengthening international tax cooperation to make arrangements.

"Opinions" after the issuance of the provinces (autonomous regions and municipalities) party committee and government has given strong support, have developed the implementation plan of the province, we will deepen the reform of tax collection included in the province "Fourteen five" plan or priorities, refinement materialized total tax specific measures governance, effective and orderly reform task floor.

  The nation’s tax system will adhere to the new era of socialist ideology Xi Jinping Chinese characteristics as a guide, to enhance the "four consciousness" firm "four self-confidence", so that "two maintenance" spare no efforts "opinions" of the implementation of governance modernization serve the country, to promote high-quality contribution to the development of more and greater taxation power. (The author is the State Administration of Taxation party secretary).