摘要
顺应大数据时代的趋势,互联网+税收,可以拓展信息化的应用模式,变更传统税务机关工作效率低、工作范围小、工作时效差的弊端,促进纳税服务普惠便利,提高税收征管的质量与效率,规范税收执法公开透明。对税务机关而言,如何充分利用大数据的优势、避免征纳双方信息不对称、提高税源管理和纳税服务的效率已经成为税收管理工作的重要因素。笔者以国外部分发达地区成熟的涉税信息共享机制经验作为参考,以福建省南平地区作为切入点,从我国税收法律、安全政策和政府部门协作等方面对国家涉税信息共享机制发展存在的问题提出相应的改善建议。
In line with the trend of the era of big data,Internet+taxation can expand the application mode of informatization,change the drawbacks of traditional tax authorities,such as low efficiency,small scope of work,and poor working time,promote the convenience of tax payment services and improve tax collection and management.Quality and efficiency,regulate tax law enforcement open and transparent.For tax authorities,how to make full use of the advantages of big data,avoid the asymmetry of information collected by both parties,and improve the efficiency of tax source management and tax service has become an important factor in tax management.The author takes the experience of mature tax-related information sharing mechanism in some developed regions in foreign countries as a reference,and takes Nanping District of Fujian Province as an entry point.From the perspective of China's tax laws,security policies and government department cooperation,there are problems in the development of national tax-related information sharing mechanisms Put forward corresponding improvement suggestions.
作者
苏秀清
Su Xiuqing(Xiamen Institute of Technology,Xiamen 361021,Fujian)
出处
《江苏商论》
2020年第7期73-77,82,共6页
Jiangsu Commercial Forum
基金
JAS180795/2018年福建省中青年教师教育科研项目(社科类)。
关键词
大数据
涉税信息
信息共享
南平地区
big data
tax-related information
information sharing
Nanping area
