税务研究

自20世纪80年代以来，我国税务部门持续推进信息技术在税收征管中的深度应用，经历了电算化、电子化、信息化和数字化等阶段，正迈向以智能化为特征的智慧税务新阶段。本文通过系统回顾信息技术赋能税收征管的历程，总结制度建设、方式变革、技术应用、组织优化等方面的经验启示，并在此基础上，结合大数据、人工智能、区块链等前沿技术的应用趋势，探讨智慧税务的发展方向，提出深化数据治理、推动技术应用、健全制度机制和强化人才合作等政策建议，以期为我国税收征管现代化提供系统性理论支撑。

Since the 1980s, China's tax authorities have continuously advanced the deep integration of information technology into tax administration, progressing through successive stages of computerization, electronization, informatization, and digitalization, and are now transitioning toward a new phase of smart taxation characterized by intelligence. Through a systematic review of the trajectory along which information technology has empowered tax administration, this paper distills key lessons and insights in aspects such as institutional construction, method transformation, technological application, and organizational optimization. Building upon this foundation, and in light of prevailing trends in the application of frontier technologies including big data, artificial intelligence, and blockchain, the paper further examines prospective directions for the advancement of smart taxation, so as to proposes policy recommendations including deepen data governance, promote technological application, refine institutional mechanisms, and strengthen talent collaboration, with the aim to provide systematic theoretical support for the modernization of tax administration in China.