【摘要】：現(xiàn)階段,我國稅務(wù)信息化建設(shè)持續(xù)快速推進(jìn),稅務(wù)數(shù)據(jù)的收集以及應(yīng)用是當(dāng)下稅務(wù)工作的重要內(nèi)容。在大數(shù)據(jù)背景下,大數(shù)據(jù)技術(shù)的應(yīng)用在稅務(wù)工作具有很多優(yōu)勢,大數(shù)據(jù)的高效性、預(yù)測性、透明化都給稅收征管提供了強(qiáng)有力的技術(shù)支持,同時也面臨著許多機(jī)遇與挑戰(zhàn)。大數(shù)據(jù)對我國現(xiàn)階段的稅收征管模式的改革具有強(qiáng)大的推動作用,在國民納稅意識還不夠強(qiáng)烈的情況下,大數(shù)據(jù)的宣傳模式是排山倒海似的,全方面多角度的普及納稅知識和納稅渠道。就此不僅介紹了我國稅收征管的發(fā)展歷史,并且就大數(shù)據(jù)對稅收征管模式作出詳細(xì)的分析,大數(shù)據(jù)改變的是現(xiàn)階段的稅收征管模式,并將深刻影響著未來的稅收征管模式。案例分析從大數(shù)據(jù)對武漢地稅局的影響角度出發(fā),大數(shù)據(jù)應(yīng)用前后從量化的數(shù)據(jù)角度出發(fā),可以看出大數(shù)據(jù)對武漢地稅局的影響是巨大的。據(jù)此看到我國現(xiàn)階段稅收征管模式改革迫在眉睫。最后提出創(chuàng)新與完善我國稅收征管模式的意見,提出的意見也是比較有針對性和可操作性。對于大數(shù)據(jù)技術(shù)的研究意義重大,大數(shù)據(jù)技術(shù)對我國稅收征管模式的完善具有重大的影響作用,并成為新稅收征管模式中一個重要的組成部分。大數(shù)據(jù)對于解決稅收征管中碰到的問題具有獨到的優(yōu)勢,對于稅收信息不對稱、加強(qiáng)稅收評估稅收風(fēng)險管理、優(yōu)化稅收法律、提高稅收服務(wù)方面都有優(yōu)勢。稅務(wù)部門應(yīng)該以大數(shù)據(jù)技術(shù)為突破口,積極推進(jìn)我國稅收征管模式的改革,盡快實現(xiàn)“管數(shù)制”的稅收征管模式。
[Abstract]:At present, the construction of our country's tax information construction is continuous and rapid, and the collection and application of the tax data is an important part of the present tax work. In the background of big data, the application of big data technology has many advantages in the tax work, and the high efficiency, predictability and transparency of big data provide powerful technical support for tax collection and management, and also face many opportunities and challenges. The big data has a strong driving effect on the reform of the tax collection and management mode at the present stage of our country. Under the circumstance that the national tax consciousness is not strong enough, the propaganda model of the big data is the widespread tax knowledge and the tax channel in all aspects. This article not only introduces the development history of the tax collection and management of our country, and makes a detailed analysis of the model of the tax collection and management of the big data, the big data is the tax collection and management mode at the present stage, and will have a profound influence on the future tax collection and management mode. Based on the analysis of the impact of big data on the local tax bureau of Wuhan, the paper can see that the influence of big data on the local tax bureau of Wuhan is great. Therefore, it is urgent to see the reform of tax collection and management in our country at present. Finally, the author puts forward the idea of innovation and perfection of our country's tax collection and management model, and the opinions put forward are also more specific and feasible. It is of great significance to study the big data technology, and the big data technology has a great influence on the perfection of the tax collection and management model of our country, and becomes an important part of the new tax collection and management mode. Big data has a unique advantage in solving the problems encountered in the tax collection and management, and has an advantage in the aspects of the asymmetry of the tax information, the tax risk management of the tax assessment, the optimization of the tax law and the improvement of the tax service. The tax department should take the big data technology as the breakthrough, actively promote the reform of our country's tax collection and management mode, and realize the "tube number system" 's tax collection and management mode as soon as possible.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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