The 50th Annual Meeting of Study Group on Asian Tax Administration and Research (SGATAR) was held through video on November 16-17, Beijing time. Members had in-depth exchanges on topics such as digitalization of tax collection and administration, mutual assistance of tax collection and administration, and the latest trends of tax policies and tax administration. Mr. Wang Jun, Commissioner of the State Taxation Administration（STA） of China, attended the annual meeting and delivered a keynote speech entitled "Deepening Asia-pacific Tax Cooperation and Drawing digital Development Blueprint", introducing the innovative practices of China's tax collection and administration digitalization and sharing the vision and planning of smart tax construction. Wang Daosu, Deputy Commissioner of STA attended the meeting.
Digital economy is becoming a key force in restructuring global factor resources and reshaping global economic structure, and digital technology is increasingly being applied in national governance, Wang said. The Chinese government attaches great importance to digital development. The Opinions on Further Deepening the Reform of Tax Collection and Administration was formulated at the end of last year and formally issued in March this year, which provides a grand blueprint for the construction of smart tax in the context of digitalization. In accordance with the above requirements, Chinese tax authorities, drawing lessons from the advanced concepts in Tax Collection and Administration 3.0 issued by OECD in the Forum on Tax Administration (FTA), put forward the ideas of construction of "Golden Tax Period IV", based on which starts the digitalization of tax collection and administration. With the goal of Smart Tax in mind, we will focus on promoting two upgradations, the three terminals, and the four integrations.
Wang Jun pointed out that "two" refers to the construction of Smart Tax. This depends mostly on the promotion of digitalization upgrading and intelligent transformation. China tax department will use the reform of the digital electronic invoice as a breach to promote all kinds of business standardization, digitalization, and it will, based on a new generation of information technology like big data, cloud computing, artificial intelligence, chain blocks, organize the information of digitalized tax collection and management like a string of pearls, through the analyzing of which reflects the status quo, reveals problems, predicts the future so as to better serve taxpayers, better guard against and defuse collection and management risks, and better serve national governance. "Three terminals" refers to the intelligent application platform system with taxpayers, tax collectors and decision makers as the main body after the completion of smart taxation. On the taxpayer side, by creating "one-household" and "one-person" tax digital accounts, the tax information of each legal person and each natural person can be intelligently collected and monitored. In the tax personnel end, through the creation of "one-bureau" and "one-member" application platform, to collect the general bureau, provincial bureau, city bureau, county bureau, sub-bureau of five level tax authorities and more than 600,000 tax staff information, which can be smartly organized and efficiently managed into each unit and each employee. In terms of decision makers, the "general" application platform is built to provide management and command with general information and promote the ability and level of intelligent decision making. "Four integration" means that after the establishment of Smart Tax, it will realize the deep integration from "calculation, algorithm and calculation power" to "technical function, system efficiency and organizational function", and from "taxation, finance and business" to "tax administration, team administration and governance". In this way, the application of tax big data, the efficiency of tax collection and management, and the ability and level of tax departments to serve taxpayers as well as the modernization of national governance will be greatly promoted and witness leapfrog upgradation.
In order to achieve fruitful results at the current SGATAR Annual Meeting and promote mutual learning and common development among members, Wang Jun proposed that, first, we need to further strengthen cooperation on epidemic prevention and control and contribute tax resources to epidemic prevention and control in the Asia-Pacific region and the world at large. Second, we need to further deepen digital cooperation in tax collection and administration to better adapt to the revolutionary changes brought about by the digital era in tax collection and administration concepts, methods and means. Third, we need to further expand capacity building cooperation and promote the overall improvement of tax collection and administration capacity in the Asia-Pacific region.
This year's SGATAR annual Conference approved a revision on the SGATAR operating framework, improved the management mechanism of SGATAR, identified "digitalizing tax administration" as an annual task for next year, and will develop a five-year capacity building plan (2023-2027) for approval at the 51st SGATAR Annual Conference in 2022.
Founded in 1971, SGATAR is the official tax organization in the Asia-pacific region. China hosted the annual meeting of SGATAR three times, in 1998, 2008 and 2018. This year’s annual meeting was attended by representatives of taxation departments from 18 Asian and Oceania members. The Lao People's Democratic Republic rejoined SGATAR at the current session.