大數(shù)據(jù)稅收管理的成熟度模型及其啟示
發(fā)布時間:2018-03-28 17:52
本文選題:稅收管理 切入點:成熟度模型 出處:《國際稅收》2017年04期
【摘要】:正一、引言黨的十八屆五中全會公報提出要實施"國家大數(shù)據(jù)戰(zhàn)略",大數(shù)據(jù)戰(zhàn)略正式成為國家戰(zhàn)略。對于政府部門的大數(shù)據(jù)建設(shè),國發(fā)[2015]50號文明確提出要在2018年底前建成國家政府?dāng)?shù)據(jù)統(tǒng)一開放平臺。國家稅務(wù)總局積極推動"互聯(lián)網(wǎng)+稅收大數(shù)據(jù)應(yīng)用"戰(zhàn)略,并以此作為提升稅收治理能力,實現(xiàn)稅收現(xiàn)代化的重要基礎(chǔ)。在此背景下,我國各級稅務(wù)部門和科研單位就稅收大數(shù)據(jù)的建設(shè)和應(yīng)用進(jìn)行了廣泛探討、研究和
[Abstract]:First, introduction to the communique of the Fifth Plenary session of the 18th CPC Central Committee, which proposed the implementation of the "National big data Strategy," which formally became the national strategy. Document No. 50 of Guofa [2015] explicitly proposes to build a unified and open platform for national government data by the end of 2018. The State Administration of Taxation has actively promoted the strategy of "Internet Taxation big data Application" as a means to enhance the ability of tax administration. In this context, tax departments and scientific research institutions at all levels have extensively discussed the construction and application of tax big data.
【作者單位】: 云南財經(jīng)大學(xué)財政與公共管理學(xué)院;
【基金】:國家自然科學(xué)基金項目《稅收缺口測算體系與稅收政策分析拓展模型研究》(71163044)資助
【分類號】:D63;F812.42
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