Predicament And Outlet Of " Internet + Tax" Construction

In the 21st century,the rapid development of Internet has changed people's life greatly.Among the "new four great inventions" in China,half of them are related to the Internet.It can be seen that the Internet has fundamentally changed the way of life of human society.In 2015,the state administration of taxation launched the"Internet plus tax" action plan,which combines the Internet with taxation to create a smart and systematic tax ecosystem,which can be said to be the inevitable direction for the development of tax administration.As soon as the plan was launched,tax authorities at all levels carried out reform trials,and some of the practices achieved some achievements,but faced with many difficulties.To break through these difficulties,it is important to make clear the path selection for the construction of"Internet + tax" Although tax authorities at all levels are emphasizing network application and big data application,their understanding of "Internet +" is still relatively superficial.Based on combing the development evolution of taxation and related theoretical basis,select Y province as a case,the reference after scholars east to the classification of the "Internet + government affairs","Internet + tax can be divided into tax administration,tax services,tax control three aspects to carry on the analysis,using the method of statistical analysis and qualitative analysis,summarizes the Y province national progress and the present situation of the construction of the"Internet + tax ",it sums up the current "Internet + tax",problems encountered in construction process.Through analysis,the author finds that the biggest bottleneck of the current construction of "Internet + tax" lies in the superficial understanding of"Internet +".Especially in the aspect of tax administration,there are serious problems such as incomplete system construction,scarce Shared resources and fault of talent echelon.Arournd these problems and their causes,this article in combing the United States,Britain and other developed countries and some domestic cities based on successful practice,summarized the part which is worthy of reference,so as to put forward the around "tax management as the core,tax control as a guarantee,tax services as a window" to carry out the principle of construction,and should be "open,sharing,connecting all" as the goal,effectively promote the construction of "Internet+ tax".The innovation of this paper is to divide "Internet + taxation" into three modules,and sort out the relations and differences among the three modules,so as to make the process and measures of "Internet + taxation" more organized and systematic.