大数据下做好地方税收征管审计工作的策略方法分析  

Analysis of Strategies and Methods for Local Tax Collection and Management Audit Work Under the Big Data

作　　者：王忠福 龚健 WANG Zhong-fu;GONG Jian(Chongqing College of Finance and Economics,Chongqing 402160,China)

机构地区：[1]重庆财经职业学院,重庆402160

出　　处：《中小企业管理与科技》2020年第28期60-61,共2页Management & Technology of SME

摘　　要：税务机关通过国家赋予的税收权力来严格地落实国家的税收政策。根据国家的税法来开展执行检查,维护国家的法律,确保国家的财政收入稳定。税收审计包含了对税种、税率、减税、免税等各类要素的审计监察。近年,随着国内互联网技术飞速的发展,大数据为税收征缴的审计提供了有效的技术支持。Tax authorities strictly implement the state's tax policies through the taxation power granted by the state.Carrying out enforcement inspections in accordance with the tax laws of the state,maintaining the laws of the state,and ensuring the stability of the state's financial revenue.Tax audit includes audit supervision of various elements such as tax types,tax rates,tax reduction and exemption.In recent years,with the rapid development of internet technology in China,big data provides effective technical support for tax collection and payment audit.

关 键 词：大数据 地方税收 审计 策略方法 

分 类 号：F812.42[经济管理—财政学] F239.4