Research on Current Challenges and Countermeasures of Digital Transformation of Tax Collection and Administration

———— Take City M, Province F as an Example

DOI

10.2991/978-94-6463-734-2_42How to use a DOI?

Keywords

Tax by numbers; Digital transformation; Tax collection and administration; The digital economy; Tax Bureau

Abstract

The outline of the 14th Five-Year Plan proposes to “deepen the reform of tax collection and administration system, build smart taxation, and promote the modernization of tax collection and administration,” which is supported by the 20th CPC National Congress, indicating that tax digitalization will have a profound impact. Taking M City of F Province as a typical case, this paper initially understands the current situation of the digitalization of tax collection and administration, and then further analyzes the current situation, existing difficulties and improvement paths of grassroots tax in the digital transformation from the perspective of “full life cycle” of data through literature research, case analysis, questionnaire survey and interview. This paper explores the problems of tax collection and administration in the process of digitalization, such as system construction, tax talent team construction, data sharing and information security. Combined with the theory of information asymmetry and tax compliance, this paper proposes countermeasures from the aspects of “number” and “governance”. It will help grassroots tax authorities better cope with the challenges of economic diversification and complexity of tax collection and administration, and realize service transformation and upgrading.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Yihan Chen
PY  - 2025
DA  - 2025/05/27
TI  - Research on Current Challenges and Countermeasures of Digital Transformation of Tax Collection and Administration
BT  - Proceedings of the 2025 10th International Conference on Social Sciences and Economic Development (ICSSED 2025)
PB  - Atlantis Press
SP  - 359
EP  - 367
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-734-2_42
DO  - 10.2991/978-94-6463-734-2_42
ID  - Chen2025
ER  -