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administration, in particular, tax revenue distribution, allocation of tax legislation
authority, organizational structure and functions of tax authorities. It also sheds light
on the implementation of tax administration. In Jurisdiction Practice in
Structures of Tax Administration, specific examples and experience are illustrated in
relation to the structural building of tax administration in relevant jurisdictions.

3.1.2 Regimes of Tax Administration

The regime of tax administration is a set of scientific and effective norms established
by tax authorities to ensure orderly operation of taxation, for both tax authorities and
taxpayers to observe. Regimes of tax administration not only strengthen law
enforcement of tax authorities and management of tax sources, but also protect
taxpayers’ rights. This subtopic walks participants through the specific matters
involved in regimes of tax administration, aiming to improve the capacity of tax
administration as well as promote understanding of specific items in tax
administration.

This subtopic also contains two courses. In Overview on Regimes of Tax
Administration, general contents and basic procedures of tax administration regimes
are covered, including taxpayer identification, document management, information
submission, tax return filing, tax amount confirmation, tax debt collection, as well as
investigation against tax crime and legal remedy. Jurisdictions Practice in Regimes
of Tax Administration, as its name suggests, will present participants with various
practices with respect to relevant jurisdictions in building its tax administration
regime.

3.2 Digitalization of Tax Administration (DTA)

Promoting the digital upgrade and intelligent transformation of tax administration is
an answer to the challenges arising from the digital economy. It offers huge potential
to reduce compliance costs, improve taxpayer service, and optimize tax environment
for market players. This topic covers four parts, namely the fundamentals of
digitalization of tax administration, its evolution and application, its technical
underpinning, tax big data and practical adoption. Cases of digital administration will
be discussed thoroughly to give participants practical guidance on this topic, working
together towards promoting the capacity of digitalization of tax administration in the
BRI jurisdictions.

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