本报告从税收信用评级制度的经济效应、数字技术在税收信用管理中的应用等角度对2022年至2023年5月国内外关于税收信用的新文献进行了梳理和评述，并对2022年至2023年5月我国纳税失信行为进行了分析。在一定程度上，数字技术的发展为企业的纳税失信行为提供了技术支持，但同样可以为相关政府管理部门的数字化转型助力，因此要推进税收信用管理的数字化转型，以提高纳税遵从度、税收信用水平。为此，本报告从纳税信用数据采集、分析和应用等方面梳理了世界典型国家和地区的税务管理数字化的最新进展与实践经验，并提出建立全面的纳税信用评估体系、加强信息共享和数据整合、强化风险预警和监测等措施，以提升税收信用管理的水平和效果，推动税收征管的现代化和数字化发展。
This report sorts out and comments on the new literature on tax credit both at home and abroad in 2022～May 2023 from the perspectives of the economic effect of tax credit rating system and the application of digital technology in tax credit management，and analyzes the tax dishonesty in China in 2022～May 2023. To a certain extent，the development of digital technology provides technical support for enterprises’ tax dishonesty，but it can also help the digital transformation of relevant government departments. Therefore，it is necessary to promote the digital transformation of tax credit management to promote tax compliance and improve tax credit level. Therefore，this report combs the new process and practice experience of digital tax management in typical countries and regions in the world from the aspects of tax credit data collection，analysis and application. It also puts forward measures such as establishing a comprehensive tax credit evaluation system，strengthening information sharing and data integration，and strengthening risk early warning and monitoring，so as to improve the level and effect of tax credit management and promote the modernization and digital development of tax collection and management.
