大数据时代加强税收征管的思考.pdfVIP

摘 要 当今全球科技发展迅速，尤其是以电子移动设备、数据库以及数字产品为主的信息 产业的迅速崛起，使得人们的联系越来越来方便快捷，而大数据便是在此种环境下逐渐 产生的。在政府宏观调控、市场需求以及新型商业模式、交易形式层出不穷的推动下， 云数据、Internet 等迅速风靡全球，对人类的生产生活方方面面产生了极大的影响。 在大数据的影响下传统税收征管模式面临着相当严峻的挑战，受 “互联网+”的影响税 目种类存在争议、税收数据资源利用率明显偏低、税收征管漏洞频频出现等。故而目前 我国税收征管模式亟待改革创新，借力大数据，谋划、推动税收征管改革创新，具有广 阔的前景。 本文将通过文献研究法和数据分析法对大数据时代加强税收征管模式进行分析和 思考，明确大数据时代通过合理地运用大数据对纳税人涉税信息进行保护，加强税收风 险管理，提高税收资源利用率，降低税收成本，提高税收收益，弥补税收征管漏洞以 促进税收征管模式的改革创新作出相应贡献。 关键字：大数据，税收征管模式，税收数据，税收资源利用率，纳税人信息安全 Abstract In todays global, science and developing rapidly.Especially,the rapid rise of the information industry, which is dominated by electronic and mobile devices,databa- ses and digital products, makes peoples contact more and more convenient and fast,a- nd big data is gradually generated in this environment.Driven by the governments macro-co ntrol, market demand, emerging new business models and transaction forms,c- loud data, Internet and other rapidly swept the world, which had a great impact on all aspects of human life and production. Under the influence of big data, the traditional tax colle ction and management model is faced with quite severe challenges.Under the influence of In ternet +, the tax items are controversial, the utilization rate of tax data resources is obviously low, and the tax collection and management loopholes frequently appe ar. Therefore, Chinas tax collection and management model urgently needs to be reformed and innovated. It has a broad prospect to make use of big data to plan and promote the reform and innovation of tax collection and management. This article through the literature research and data analysis method to analyze big data era to strengthen tax collection and administration mode and thinking, clear big data era by reasonable use of big data for taxpayers tax-related information for p