加强税收征管能力建设^*

内容提要：近年来，经济合作与发展组织（OECD）聚焦税务部门所面临的两项严峻挑战，即经济数字化“双支柱”征税方案的实施和税务部门自身的税收征管数字化转型，开展了一系列能力建设项目。在“双支柱”方案方面，OECD在三个阶段为各国税务部门提供支持：完成最终规则制定、将规则转化为国内法或协定、执行规则；在税收征管数字化转型方面，OECD制定并实施了一系列措施，包括发布“数字化转型成熟度模型”、制定新的“税收技术措施清单”、发布《支持发展中国家税务部门数字化》报告等。本文还归纳了税务部门及其合作方在能力建设方面的一些重要经验，以应对当前的机遇与挑战。中图分类号：F810.42 文献标识码：A 文章编号：2095-6126(2023)02-0047-06

Abstract:In recent years, the OECD places a particular focus on two pressing challenges facing tax administrations, namely the implementation of the Two-Pillar Solution to the taxation of the digitalising economy, and digitalisation of the tax administration itself, and therefore the OECD develops a series of capacity building programmes. In terms of the Two-Pillar Solution, the OECD supports national tax authorities in three phases: inalising the rules, transforming the rules into domestic laws or agreements, and implementing the rules. In terms of digital transformation of tax collection and administration, the OECD has developed and implemented a series of measures, including publishing the “Digital Transformation Maturity Model”, developing a new “Inventory of Tax Technology Initiatives”, launching the report “Supporting the Digitalisation of Developing Country Tax Administrations” and so on. This article also identiies some of the key lessons for tax administrations and their partners in capacity building in respond to the current challenges and opportunities.

关键词：税收征管,能力建设,数字化,Keywords: Tax administration,Capacity building,Digitalisation