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The top-level design for deepening the reform of tax collection and administration was unveiled

The latest news is that by 2025, remarkable results will be achieved in deepening the reform of tax collection and management system, a powerful intelligent tax system will be basically built, 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.

The Opinions put forward a number of specific measures from comprehensively promoting the digital upgrading and intelligent transformation of tax collection and administration, continuously improving the tax law enforcement system and mechanism, vigorously promoting high-quality, efficient and intelligent tax service, accurately implementing tax supervision, and continuously deepening and expanding the pattern of tax co-governance.

Among them, in the comprehensive promotion of the digital upgrade and intelligent transformation of tax collection and administration, the reform of electronic invoice is clearly and steadily implemented. In 2021, a national unified electronic invoice service platform will be established to provide taxpayers with free online services such as application, issuance, delivery and inspection of electronic invoices 24 hours a day. We will formulate and introduce national standards for electronic invoices, carry out electronic invoices in railway, civil aviation and other fields in an orderly manner, and realize electronic invoices in all fields, all links and all factors by 2025, with a view to reducing government-imposed transaction costs. In addition, tax big data sharing applications will be deepened. Exploring the application of blockchain technology in social insurance fee collection, real estate transaction and real estate registration, and continuously expanding its application in promoting tax and fee related information sharing and other fields.

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While vigorously promoting high-quality, efficient and intelligent tax services, we will clearly and comprehensively improve the way of handling and paying taxes. By 2021, enterprise taxes and fees can be handled online and individual taxes and fees can be handled on the palm of one’s hand. In 2022, a unified and standardized electronic tax bureau will be established nationwide, and “non-contact” and “non-face-to-face” tax handling and payment services will be continuously expanded.

Jiang Zhen, an associate researcher with the Academy of Financial and Economic Strategy of the Chinese Academy of Social Sciences, said the guideline reflects the characteristics of the new stage of development, with an emphasis on digitalization and intelligence. The combination of advanced technology and advanced system can better serve the taxpayers and promote the good relationship between the two parties.


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