大数据背景下创新与完善我国税收征管模式

发布时间：2019-07-08 15:57

【摘要】：现阶段,我国税务信息化建设持续快速推进,税务数据的收集以及应用是当下税务工作的重要内容。在大数据背景下,大数据技术的应用在税务工作具有很多优势,大数据的高效性、预测性、透明化都给税收征管提供了强有力的技术支持,同时也面临着许多机遇与挑战。大数据对我国现阶段的税收征管模式的改革具有强大的推动作用,在国民纳税意识还不够强烈的情况下,大数据的宣传模式是排山倒海似的,全方面多角度的普及纳税知识和纳税渠道。就此不仅介绍了我国税收征管的发展历史,并且就大数据对税收征管模式作出详细的分析,大数据改变的是现阶段的税收征管模式,并将深刻影响着未来的税收征管模式。案例分析从大数据对武汉地税局的影响角度出发,大数据应用前后从量化的数据角度出发,可以看出大数据对武汉地税局的影响是巨大的。据此看到我国现阶段税收征管模式改革迫在眉睫。最后提出创新与完善我国税收征管模式的意见,提出的意见也是比较有针对性和可操作性。对于大数据技术的研究意义重大,大数据技术对我国税收征管模式的完善具有重大的影响作用,并成为新税收征管模式中一个重要的组成部分。大数据对于解决税收征管中碰到的问题具有独到的优势,对于税收信息不对称、加强税收评估税收风险管理、优化税收法律、提高税收服务方面都有优势。税务部门应该以大数据技术为突破口,积极推进我国税收征管模式的改革,尽快实现“管数制”的税收征管模式。
[Abstract]:At present, the construction of our country's tax information construction is continuous and rapid, and the collection and application of the tax data is an important part of the present tax work. In the background of big data, the application of big data technology has many advantages in the tax work, and the high efficiency, predictability and transparency of big data provide powerful technical support for tax collection and management, and also face many opportunities and challenges. The big data has a strong driving effect on the reform of the tax collection and management mode at the present stage of our country. Under the circumstance that the national tax consciousness is not strong enough, the propaganda model of the big data is the widespread tax knowledge and the tax channel in all aspects. This article not only introduces the development history of the tax collection and management of our country, and makes a detailed analysis of the model of the tax collection and management of the big data, the big data is the tax collection and management mode at the present stage, and will have a profound influence on the future tax collection and management mode. Based on the analysis of the impact of big data on the local tax bureau of Wuhan, the paper can see that the influence of big data on the local tax bureau of Wuhan is great. Therefore, it is urgent to see the reform of tax collection and management in our country at present. Finally, the author puts forward the idea of innovation and perfection of our country's tax collection and management model, and the opinions put forward are also more specific and feasible. It is of great significance to study the big data technology, and the big data technology has a great influence on the perfection of the tax collection and management model of our country, and becomes an important part of the new tax collection and management mode. Big data has a unique advantage in solving the problems encountered in the tax collection and management, and has an advantage in the aspects of the asymmetry of the tax information, the tax risk management of the tax assessment, the optimization of the tax law and the improvement of the tax service. The tax department should take the big data technology as the breakthrough, actively promote the reform of our country's tax collection and management mode, and realize the "tube number system" 's tax collection and management mode as soon as possible.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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