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税务管理手册（英）

金融2024-02-01世界银行黄***

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The Revenue Administration Handbook is a product of the staff of The World Bank, with external contributions. The handbook provides guidance on revenue administration, including tax collection, tax administration, and tax compliance. It covers topics such as tax policies, tax administration systems, and tax compliance strategies. The handbook is intended for use by governments, tax administrators, and other stakeholders involved in revenue administration. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in the handbook and assumes no responsibility for any errors, omissions, or discrepancies in the information. The boundaries, colors, denominations, and other information shown on any map in the handbook do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. The handbook is available under the Creative Commons Attribution 3.0 IGO license (CC BY 3.0 IGO).

HANDBOOK RaúlFélixJunquera-VarelaandCristianÓliverLucas-Mas RevenueAdministrationHandbook RevenueAdministrationHandbook RaúlFélixJunquera-VarelaandCristianÓliverLucas-Mas ©2024InternationalBankforReconstructionandDevelopment/TheWorldBank1818HStreetNW,Washington,DC20433 Telephone:202-473-1000;Internet:www.worldbank.orgSomerightsreserved 123427262524 ThisworkisaproductofthestaffofTheWorldBankwithexternalcontributions.Thefindings,interpretations,andconclusionsexpressedinthisworkdonotnecessarilyreflecttheviewsofTheWorldBank,itsBoardofExecutiveDirectors,orthegovernmentstheyrepresent.TheWorldBankdoesnotguaranteetheaccuracy,completeness,orcurrencyofthedataincludedinthisworkanddoesnotassumeresponsibilityforanyerrors,omissions,ordiscrepanciesintheinformation,orliabilitywithrespecttotheuseoforfailuretousetheinformation,methods,processes,orconclusionssetforth.Theboundaries,colors,denominations,andotherinformationshownonanymapinthisworkdonotimplyanyjudgmentonthepartofTheWorldBankconcerningthelegalstatusofanyterritoryortheendorsementoracceptanceofsuchboundaries. NothinghereinshallconstituteorbeconstruedorconsideredtobealimitationuponorwaiveroftheprivilegesandimmunitiesofTheWorldBank,allofwhicharespecificallyreserved. RightsandPermissions ThisworkisavailableundertheCreativeCommonsAttribution3.0IGOlicense(CCBY3.0IGO)http://creativecommons.org/licenses/by/3.0/igo.UndertheCreativeCommonsAttributionlicense,youarefreetocopy,distribute,transmit,andadaptthiswork,includingforcommercialpurposes,underthefollowingconditions: Attribution—Pleasecitetheworkasfollows:Junquera-Varela,RaúlFélix,andCristianÓliverLucas-Mas.2024.RevenueAdministra-tionHandbook.Washington,DC:WorldBank.doi:10.1596/978-1-4648-2053-3.License:CreativeCommonsAttributionCCBY3.0IGO Translations—Ifyoucreateatranslationofthiswork,pleaseaddthefollowingdisclaimeralongwiththeattribution:ThistranslationwasnotcreatedbyTheWorldBankandshouldnotbeconsideredanofficialWorldBanktranslation.TheWorldBankshallnotbeliableforanycontentorerrorinthistranslation. Adaptations—Ifyoucreateanadaptationofthiswork,pleaseaddthefollowingdisclaimeralongwiththeattribution:Thisisanadap-tationofanoriginalworkbyTheWorldBank.ViewsandopinionsexpressedintheadaptationarethesoleresponsibilityoftheauthororauthorsoftheadaptationandarenotendorsedbyTheWorldBank. Third-partycontent—TheWorldBankdoesnotnecessarilyowneachcomponentofthecontentcontainedwithinthework.TheWorldBankthereforedoesnotwarrantthattheuseofanythird-party-ownedindividualcomponentorpartcontainedintheworkwillnotinfringeontherightsofthosethirdparties.Theriskofclaimsresultingfromsuchinfringementrestssolelywithyou.Ifyouwishtore-useacomponentofthework,itisyourresponsibilitytodeterminewhetherpermissionisneededforthatre-useandtoobtainpermissionfromthecopyrightowner.Examplesofcomponentscaninclude,butarenotlimitedto,tables,figures,orimages. AllqueriesonrightsandlicensesshouldbeaddressedtoWorldBankPublications,TheWorldBank,1818HStreetNW,Washington,DC20433,USA;e-mail:pubrights@worldbank.org. ISBN(paper):978-1-4648-2053-3 ISBN(electronic):978-1-4648-2054-0DOI:10.1596/978-1-4648-2053-3 Coverandinteriordesign:OwenDesignCo. LibraryofCongressControlNumber:2023924025 Contents Forewordix Prefacexi Acknowledgmentsxiii AbouttheAuthorsxv ExecutiveSummaryxvii Abbreviationsxxi 1.Taxpolicydesignconsiderationsthatimpactthetaxadministration1 Certaintyandsimplicity1 Taxpayersegmentation8 Presumptivetaxation15 Taxmoraleandothernontechnicaldrivers23 Notes32 Bibliography32 2.Institutionalsetupandstrategicplanningofrevenueadministrations37 Institutionalarrangements37 Organizationalstructure41 Strategicmanagement47 Riskmanagement49 Performancemanagement54 Note57 Bibliography57 3.Maturitymodelsfortaxandcustomsadministrations61 Rationaleandmethodologicalconsiderations61 Maturitymodelfortaxadministrations64 Maturitymodelforcustomsadministrations66 Maturitymodelforinformationtechnology68 Notes73 Bibliography74 4.Selectedcorebusinessprocessesofrevenueadministrations77 Taxpayerregistrationandriskprofiling77 Assessment,filing,andrevenuecollectionsystems82 Taxpayerservices87 Taxauditfunction92 Revenuearrearsmanagementandtaxdisputes99 Bibliography105 5.Guidelinesforaframeworkontaxsanctions107 Challengesandmisconceptionsoftaxsanctionssystems107 Guidelinesontaxpenalties111 Guidelinesonsurcharges117 Guidelinesoninterests119 Reformingtaxsanctionssystems120 Notes124 Bibliography127 6.Digitaltransformationoftaxandcustomsadministrations129 Digitalizationasastrategictoolfordomesticresourcemobilization129 Taxadministrationasabusinessofinformationmanagement131 Impactofinformationtechnologysystemsondomesticresourcemobilization132 Exploitingdataqualitymanagementtoitsfullpotential134 Notes139 Bibliography140 7.Buildingdatasciencecapabilitiesintaxandcustomsadministrations141 Datamanagementappliedtodatasciences141 Strategyforcreatingmachinelearningcapabilitiesanddatasciencetools143 Applicationsofmachinelearningintaxandcustomsadministrations149 Feasibilityoftheuseofblockchaininitiativesfortaxad

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