税收治理现代化是我国治理体系和治理能力现代化的核心组成部分，而智能税务管理是实现税收治理现代化的关键所在。近年来，在数字中国与智慧税务的政策导向下，税务机关积极探索智能税务管理，取得了良好的成效，但还存在一些问题，因此，研究智能税务管理具有重要意义。本报告探讨了智能税务管理的概念、意义和作用以及其发展现状，在借鉴国外智能税务管理经验的基础上，针对我国智能税务管理存在的问题提出了推进全景式税收大数据共享应用、强化税收征管智能化改造、优化智能涉税服务、加强智能税务监管、深化智能税务精确执法、提升智能税收协同共治等对策建议。
The modernization of tax governance is a core component of China’s governance system and governance capabilities，and intelligent tax management is the key to achieve modernization of tax governance. In recent years，under the policy guidance of Digital China and Smart Taxation，tax authorities have actively explored intelligent tax management and achieved good results. However，there are still some problems，so studying intelligent tax management is of great significance. This report discusses the concept，significance and role of intelligent tax management and its development status. On the basis of learning from foreign experience in intelligent tax management，it proposes to promote the sharing and application of panoramic tax big data，strengthen the intelligent transformation of tax collection and management，optimize intelligent tax related services，strengthen intelligent tax supervision，deepen the accurate enforcement of intelligent tax law suggestions and supporting measures to enhance the collaborative governance of intelligent taxation.
| Keywords： | Modern Information TechnologyIntelligent TaxationIntelligent Tax ManagementModernization of Tax Governance |
