税收遵从视角下税务档案数字化管理探析  

Analysis on Digital Management of Tax Archives from the Perspective of Tax Compliance

作　　者：代志新 陈怡心 龙家庆 DAI Zhixin;CHEN Yixin;LONG Jiaqing(School of Finance,Renmin University of China;School of Information Resource Management,Renmin University of China,Beijing 100872,China)

机构地区：[1]中国人民大学财政金融学院 [2]中国人民大学信息资源管理学院,北京100872

出　　处：《档案学通讯》2022年第2期58-65,共8页Archives Science Bulletin

基　　金：中国人民大学“双一流”跨学科重大创新规划平台“行为财政跨学科交叉平台”。

摘　　要：税收档案数字化管理是有效推进税务改革的组成部分,税务档案管理的空间对象和业务流程在数字环境下发生系列变化。基于税务档案管理业务实践,提出引入税收遵从的必要性和合理性。运用税收遵从理念来审视当前税务档案数字化管理,发现税务数字档案存在“滞后归档”缺陷、税收动态面临税务档案监管风险、税务数字化档案存在信息公开争议、财税部门与档案部门的联动性有待提升等现实问题。同时,以税收遵从的核心内涵为解决逻辑,提出法规遵从、全程遵从、监管遵从、协同遵从和利用遵从等五个维度的具体策略。The digital management of tax archives is an important part of effective promotion of tax reform.The spatial objects and processes of tax archives management have undergone a series of changes in the digital environment.Based on the practice of tax archives management,the necessity and rationality of introducing tax compliance are put forward.This paper uses the concept of tax compliance to examine the current digital management of tax archives,and finds that there are some practical problems,such as the defect of “lagging archiving”of digital tax archives,the risk of dynamic tax supervision,the controversy of information disclosure of digital tax archives,and the coordination between financial departments and archives departments.At the same time,taking the core connotation of tax compliance as the solution logic,the paper puts forward the specific strategies from five dimensions of compliance,including compliance with regulations,compliance with whole process,compliance with supervision,compliance with coordination and compliance with utilization.

关 键 词：税收遵从 税务档案 档案数字化 税务稽核 

分 类 号：G275.9[文化科学—档案学] F812.42[经济管理—财政学]