Discussing "Smart Taxation"

Discussing "Smart Taxation"

As the General Office of the CPC Central Committee and the General Office of the State Council issued the "Opinions on Further Deepening the Reform of Tax Collection and Administration" (hereinafter referred to as the "Opinions"), various regions have carried out in-depth study . As a veteran in the field of tax informatization construction, I participated in the third phase of the national golden tax promotion, the development of our province’s electronic taxation bureau and the construction of the big data platform. I have always been concerned about the digital upgrade and intelligent transformation of tax collection and administration. I also studied the full text of the "Opinions" for the first time and gained some new understanding of "smart taxation".

"Smart taxation" has this description in the "Opinions": Make full use of modern information technologies such as big data, cloud computing, artificial intelligence, and mobile Internet, and strive to promote the aggregation of internal and external tax-related data, China Unicom, The organic integration of online and offline services will drive innovation and business reform in tax law enforcement, services, and regulatory systems, and further optimize the organizational system and resource allocation.

In this description, several key words in the so-called "smart tax" emerge, such as big data, cloud computing, artificial intelligence, mobile Internet, etc. If these hot words that are constantly mentioned in our daily life and production are integrated with taxation, what changes will happen?

[if !supportLists] 1. [endif] Big data brings in-depth utilization and mining of tax information

At present, the third phase of the Golden Tax is still distributed independently according to the information of each province. The exchange of tax information by the General Administration of Taxation is in operation. Therefore, once our invoice information crosses provinces, we need to assist in checking; if your business leaves the province, you need to register out of town before you can continue to operate. However, with the development of science and technology, especially the improvement of China's business environment and public enthusiasm for entrepreneurship, tax data is growing at an exponential rate. How to store and utilize this huge amount of tax data depends on the big data related technologies mentioned in the "Opinions".

With the launch of the "Opinions", the "one-person" intelligent collection of legal person tax information and the "one-person" tax information of natural persons in 2022 will be the initial application of tax big data. In 2023, the "one-bureau" intelligent collection of tax authority information and the "one-member" collection of tax personnel information will be an advanced use of big data and artificial intelligence technology in the field of taxation, thereby enabling automatic analysis of taxpayer payer behavior. Management, self-control assessment and evaluation of the entire process of tax personnel's performance of responsibilities, and independent classification and push of tax decision-making information and tasks. The deep integration and efficient linkage of tax law enforcement, services, monitoring and big data intelligent applications in 2025 will be the deep integration and application of big data, cloud computing, artificial intelligence, mobile Internet and other information technologies, which will also change our The way taxes have always been done and managed. Perhaps, by then our tax office will look like a future that we cannot imagine now.

[if !supportLists] 2. [endif] From tangible to intangible invoices, the trend of electronic invoices

Since the emergence of invoices, their carrier has always been paper. Especially with the establishment of the value-added tax category in 1987, value-added tax invoices have become the most important tax-related vouchers for an enterprise, and the storage requirements are not much lower than the security level of banks. In the past, when informatization was not yet popular, there was no way to verify and compare VAT invoice information in a timely manner. I don’t know how many people took desperate risks to defraud the country’s tax dollars for these invoices, and went to the guillotine. Later, with the promotion of the tax Internet, this situation has been alleviated, but the application, delivery, inspection and other links required for paper invoices have become a blocking point that constrains the development of social business activities and the progress of taxation.

The "Opinions" mentioned that by 2025, the electronicization of all areas, all links, and all elements of invoices will be basically realized, and efforts will be made to reduce institutional transaction costs. Perhaps, in the future, every expenditure and transaction we make will become part of your life file and stored as electronic information in your "one-person" or "one-person" account information. By then, the busy accounting in the hall may have become an unpopular profession. Big data and artificial intelligence have already automatically calculated and pushed everyone's declaration information to your mobile phone. All you need to do is confirm. . You don’t have to worry about making miscalculations. Due to the popularity of digital renminbi and blockchain technology, every expenditure and income you make is traceable and cannot be tampered with. Electronic invoices have truly become electronic information and are saved.” The era of "governing taxes by numbers" has truly shifted to the era of "governing taxes by numbers".

[if !supportLists] 3. [endif] Deepen the application of tax big data sharing

Propose tax-related data sharing proposals from the central government, whether it is Whether the tax department and the government jointly develop a tax-related information sharing platform or sign a sharing agreement to deliver information by email, in the end they all face difficulties in sharing tax-related and fee-related information, and the data is efficient and The problem of low utilization.

This "Opinion" proposes to explore the application of blockchain technology in social insurance fee collection, real estate transactions and real estate registration, and continue to expand in promoting tax-related and fee-related matters. Applications in information sharing and other fields. Continuously improve the tax big data cloud platform, strengthen the development and utilization of data resources, and continue to promote interconnection with the information systems of the state and relevant departments. Strengthen intelligent taxation big data analysis and continuously strengthen the in-depth application of taxation big data in areas such as economic operation analysis and social management.

It can be seen that the country has tried to drive the development of tax-related information sharing through blockchain, big data, artificial intelligence and other technologies, as well as the intelligent application of national big data. In the near future, the most troublesome tax-related information generated from social security fee collection, real estate transactions and real estate registration will be written into "one-household" or "one-person" account information. From the time you are born, the country's medical, education, pension and other policy benefits you have enjoyed, and the house, insurance, and property you own will be written into your personal account. Every interaction you have with the country, society, and other people will be permanently stored in your personal identity file, which is authentic and cannot be tampered with. Taxes will really be with you "from birth to death."

[if !supportLists] 4. [endif] Future Imagination of "Smart Taxation"

One day in the future, you will be given an identity information number at birth. It will be The only proof that you are bound to the electronic world is how you will interact with it.

You are born. Of course, you and your mother do not need to pay any hospital fees, because every newborn will enjoy relevant medical subsidies. This money comes from national taxes and is funded by a powerful artificial intelligence mastermind. Supervise implementation.

When you go to school, from elementary school to university, all tuition and meal expenses incurred during the period are borne by the state. Of course, you may not have anything to do with the word tax at this time. You only need to know that these expenditures are guaranteed by national taxes. Your parents have already enjoyed a large amount of additional tax deductions every year because of your existence. Of course, there is no need to fill in and file cumbersome reports. All the data has been summarized by artificial intelligence and the deductions have been declared.

You have graduated, worked, and received your first salary in your life. Maybe your salary does not meet the standard for personal income tax, but you still have to pay social security. The first time you walk into the intelligent tax hall, you will see almost no staff here. An intelligent robot walks up to you, performs facial recognition on you and confirms your identity, and the process is completed in a few minutes. The robot said that in addition to requiring personal identification and confirmation for the first time, there is no need to do payment business again in the future. Artificial intelligence will help you handle it in the background.

You plan to start a business and come to the tax office for the second time. The robot recognizes you and quickly handles everything for you. You only need to nod at the end to confirm. You suspect that what your grandpa told you about how it used to take several days to open a company was a lie. What your great-great-grandfather told you about how long it took to open a company was even more impossible. After finishing the process, you muttered casually: "There is still a lot of money left to open the business..." The little robot ran out of nowhere again and introduced you to the "tax bank loan". And quickly help you handle it and solve your urgent need. Of course, the robot tells you that this is so convenient because you and your parents have a high "tax credit rating" and are high-quality "risk-free" taxpayers.

The company is open and the business is good. Your grandfather, who was an old accountant when he was young, comes over and says that he will help you with tax filing. He also tells you about the troubles and hardships in filing taxes in the past. After that, he will take you to the lobby. Get the invoice back first. You are wondering that you have never heard of invoices. When you pick up the APP and check, you realize that invoices have long been electronic. When using digital renminbi for transactions, electronic invoices have already been issued to the other party.

Every tax-related record has been transmitted back to the main brain during the transaction. You only need to select a reporting cycle to confirm. The background will automatically help you calculate the taxes you need to pay and automatically declare and pay them.

Busy business has made you sick. Because you have a higher "tax credit rating", you can allocate wards and doctors much faster than others. You have once again felt the powerful push of taxation to the country. effect. After you are discharged from the hospital, you have not paid a penny from beginning to end. The social security you paid has covered all expenses for basic illnesses, and reimbursement is automatically completed in the background as before.

There is an American proverb: Death and taxes are the only things that cannot be avoided in a person's life. A number deeply binds all the intersections and information you have in this country and society through big data, cloud computing, artificial intelligence and other technical means. "Smart taxation" is the most important and largest in this electronic society. an integral part of. In the future, everyone will be transformed into an electronic node, and the invisible electronic information world will record your life from birth to death more accurately and truly.