关键词: 智慧税务, 税收遵从, 企业税收自动遵从, 遵从意愿, 税收现代化

Abstract: Tax modernization is an important part of Chinese modernization, and smart tax construction is the core force of tax modernization to serve Chinese modernization. One important goal of constructing smart tax is to promote the shift of corporate tax payment behavior from passive compliance to voluntary compliance, paying taxes according to law, and improving tax collection and administration efficiency. On one hand, by fostering the construction concept of precise law enforcement, fine services, precise supervision, and sincere co-governance, smart tax can enhance corporate tax compliance willingness; on the other hand, through promoting the digital and smart transformation of enterprise tax management, smart tax can enhance enterprises’ tax compliance ability. However, the construction of smart tax is still in its early stages, and the deficiencies in law enforcement, services, supervision, and co-governance of the tax bureaus will affect the enterprises’ tax compliance willingness; the insufficient digitalization in tax management of enterprises will affect enterprises’ tax compliance ability. Therefore, it is necessary to accelerate the legislative process of tax laws, enhance the certainty of the tax system, improve law enforcement capabilities and willingness, ensure the tax obligations being legally fulfilled by enterprises, improve the level of equity services, safeguard the legitimate tax rights and interests of enterprises, establish a sound new tax regulatory mechanism and a multi-party governance mechanism to curb the motivation of enterprises to violate tax regulations and avoid taxes, and promote the digital and smart transformation of corporate tax management and truly achieve automatic compliance with corporate taxation.

Key words: smart tax, tax compliance, enterprise tax voluntary compliance, compliance willingness, modernization of taxation