摘要
实施精准监管是强化税务监管效能、提升税收治理水平的重要举措。但传统税收征管模式下的税务监管现状与实现精准监管的目标愿景之间仍存在不小差距。在大数据时代背景下,需要重新审视税务监管在岗责体系、数据基础、方式手段等方面存在的问题。税务机关要进一步提升监管水平,必须运用大数据思维思考和探索优化组织架构体系、夯实数据资源基础、发挥精准分析作用、强化人才队伍建设,力争早日实现对税费管理对象的分类精准监管。
Implementing precise supervision is an important measure to strengthen the efficiency of tax supervision and improve the level of tax governance. However, there is still a big gap between the status quo of tax supervision under the traditional tax collection and management mode and the goal vision of achieving precise supervision. Under the background of big data era, it is necessary to re-examine the problems of tax supervision in terms of post responsibility system, data foundation, methods and means. To further improve the level of supervision, the tax authorities must use big data concept to think and explore and optimize the organizational structure system, consolidate the foundation of data resources, maximize the effect of accurate analysis, strengthen the construction of talent team, and strive to realize classified and precise tax management and supervision goals as soon as possible.
作者
冯绍伍
江峰
杨智曾
FENG Shaowu;JIANG Feng;YANG Zhizeng
出处
《税务研究》
CSSCI
北大核心
2022年第11期83-88,共6页
关键词
大数据
精准监管
税收治理
税收征管
Big Data
Precise Supervision
Tax Governance
Tax Collection and Management
