大数据推动税收风险管理探析  

An Analysis of Tax Risk Management Driven by Big Data

作　　者：王葛杨 Geyang Wang

机构地区：[1]国家税务总局北京市西城区税务局

出　　处：《国际税收》2021年第12期71-75,共5页International Taxation In China

摘　　要：大数据时代的到来,为全面提升税收风险管理水平,加快推进税收治理现代化提供了良好的机遇.本文基于我国现阶段税收风险管理中大数据技术应用的现状分析,借鉴国外经验,从树立理念、健全保障、提升质效和培养人才四个方面,就如何利用大数据进一步推动我国税收风险管理提出工作建议.The dawn of the big data era provides a good opportunity to comprehensively enhance tax risk management level and tax governance modernization.Based on the analysis of the current status of the application of big data technology in tax risk management in China,the paper puts forward relevant suggestions on how to use big data to further promote tax risk management from four aspects,including establishing concept,improving guarantees,enhancing quality and efficiency and cultivating talents.

关 键 词：大数据 税收风险管理 税收征管改革 

分 类 号：F810.42[经济管理—财政学]