大数据与个人所得税改革  

Big Data and Individual Income Tax Reform

作　　者：王玲 Wang Ling(College of Economics and Management, Dali University, Dali, Yunnan 671003, China)

机构地区：[1]大理大学经济与管理学院,云南大理671003

出　　处：《大理大学学报》2016年第11期29-33,共5页Journal of Dali University

摘　　要：建立综合与分类相结合的个人所得税制是未来几年税收体制改革的重要任务。然而,在现行征管技术条件下,个人所得税制的转型会导致税收征管成本过高。大数据时代的来临,无疑使得该技术障碍得以突破。大数据技术给未来税收体系的完善带来了前所未有的机遇,也使税收改革面临新的挑战。Establishing a comprehensive and classified individual income tax system is a essential part of the reform of tax revenuesystem in the coming years. However, with current tax administration technology, individual income tax reform will lead to high cost.The application of Big Data can solve the problems and brings chances as well as new challenge to the future tax revenue system.

关 键 词：大数据 个人所得税 征税成本 

分 类 号：F812.42[经济管理—财政学]