关键词: 高质量发展, 税收征管, 税收现代化, 国家治理

Abstract: The practice of China’s tax modernization has accumulated some successful experiences for the modernization of tax collection and administration, while the current national conditions and world conditions put forward requirements of the time for the modernization of tax collection and administration. To rely on the practical experience and combining the requirements of the time is helpful to grasp the consistent persistence and continuous development of tax modernization at the new development stage, so as to better understand the core contents, important breakthroughs, and practical strategies of tax collection and administration, which can help to promote the modernization of tax collection and administration with high quality. The core contents of the modernization of tax collection and administration are accurate law enforcement, targeted service, precise supervision, and sincere co-governance. The important breakthroughs are reflected in the four aspects：the tax collection and administration from cooperation and merger to synthesis, the deep integration of tax service, law enforcement and supervision, the transformation of tax governance into digitalization, intelligence and smartness, and the tax reform and innovation from gradual type to systematic integration. The practical strategies are to standardize the tax law enforcement standards, to speed up the process of tax legislation, to strengthen the co-governance measures for tax collection, and to expand the effect of tax collection and administration reform.

Key words: high-quality development, tax collection and administration, tax modernization, national governance