In recent years, with the completion of the third phase of the Golden Tax Project and the launch of the trial of VAT electronic invoice, tax collection and administration have become more standardized, convenient and accurate. The general offices of the Communist Party of China (CPC) Central Committee and the State Council on March 24 released the guidelines on further deepening the reform of tax collection and administration (hereinafter referred to as the “guidelines”), which set out further requirements for promoting the digital upgrade of tax collection and administration, improving the tax law enforcement system and mechanism, promoting high-quality tax services, and accurately implementing tax supervision.
The guideline pointed out that deepening the reform of tax collection and administration should focus on building a smart tax system that “focuses on serving taxpayers, takes the reform of electronic invoices as the breakthrough point, and takes big data of tax revenue as the driving force”. The main goal is to make significant progress in standardizing tax enforcement, facilitating tax and fee services, and precision in tax supervision by 2022. Built in 2023, the basic “risk-free don’t bother, have illegal to pursue, the whole process of strong intellectual control” of the new tax law enforcement system, no dead Angle “offline service, online service does not close, custom service wide coverage” of the new tax service system, with “double random, a public regulation” and “Internet + regulation” as the basic means and supervision as the supplement, on the basis of “credit risk +” regulation of new tax regulation system, from “pipe to ticket tax” to “with several ZhiShui” classification precision regulatory changes. By 2025, notable progress will be made in deepening the reform of the tax collection and administration system, a smart tax system with powerful functions will be basically completed, a first-class domestic intelligent administrative application system will be formed, and the ability of tax law enforcement, service and supervision will be improved in an all-round way.