摘要
伴随着数字化经济与信息化技术水平不断发展,大数据逐渐演变成税收治理的核心战略资源,对税收治理方法与体系建设有着很大的影响。而怎么在税收征管中运用大数据思维与方法,深化税收征管改革,就逐渐成为了现下税务部需要面临的一大课题。该文先从大数据概念着手,介绍了其发展概况和研究意义,然后分析了当前税收征管的局限性,包括纳税人界定不清晰、征税对象界限不明、税务信息缺乏对称性、税源流动性逐渐加大以及税收征管效率有待提升等,最后结合相关问题提出了在税收征管中大数据的发展运用对策,以供参考。
With the continuous development of digital economy and information technology,big data has gradually become the core strategic resource of tax governance,which has a great impact on tax governance methods and system construction.How to use big data thinking and methods in tax collection and management to deepen the reform of tax collection and management has gradually become a major issue that the Tax Ministry needs to face.This paper starts with the concept of big data,introduces its development overview and research significance,and then analyzes the limitations of current tax collection and management,including unclear definition of taxpayers,unclear boundary of tax objects,lack of symmetry of tax information,gradual increase of tax source liquidity and improvement of tax collection and management efficiency.Finally,combined with relevant problems,this paper puts forward the development and application countermeasures of big data in tax collection and management for reference.
作者
高小钠
GAO Xiaona(Jilin Police College,Changchun,Jilin Province,130000 China)
出处
《科技资讯》
2022年第9期132-134,共3页
Science & Technology Information
关键词
大数据
税收征管
发展运用
财政收入
宏观调控
Big data
Tax collection and management
Development and application
Revenue
Macro-control
