数字技术赋能银税互动:机理、制约与策略  

On Digital Technology-Enabled Bank-Tax Interaction: Mechanism, Restriction and Strategy

作　　者：王水莲 聂婷[2] 蔡幸[1] WANG Shuilian;NIE Ting;CAI Xing

机构地区：[1]广西财经学院广西金融与经济研究院 [2]澳门科技大学商学院,中国澳门

出　　处：《税务研究》2022年第12期48-52,共5页

基　　金：广西哲学社会科学规划研究课题“金融支持广西脱贫攻坚与乡村振兴战略衔接研究”(项目编号:20FJY004)的阶段性研究成果。

摘　　要：我国银税互动政策依托数据互联共享将纳税信用转化为融资信用,实现了小微企业融资难问题的创新突破。数字技术一方面通过金融科技助力银行建立涵盖银税互动信贷全业务链条的授信决策和智能风控系统,有效控制小微企业违约率;另一方面通过强化税收征管数字化,实现“以数治税”,增强小微企业纳税信用评级的精准性,从而提升银税互动质效。本文在阐述数字技术赋能银税互动机理的基础上,重点分析当前数字技术赋能银税互动面临的问题,并从政府顶层机制、银税交互信息提升、“数字技术+银/税”深度融合、数据安全和合规等方面提出进一步提升银税互动质效的建议。Depending on data interconnection and sharing, the bank-tax interaction policies in China allow tax payment credit to be converted into financing credit to break through innovatively the financing difficulties of small and micro enterprises. On one hand, digital technology helps banks establish credit decision-making and intelligent risk control systems covering the whole business chain of bank-tax interactive credit through financial technology, controlling effectively the default rate of small and micro enterprises;On the other hand,strengthening the digitalization of tax collection and management achieves "tax management by numbers" to enhance the accuracy of tax credit rating of small and micro enterprises, thus improving the quality and efficiency of bank tax interaction. This paper elaborates the digital technology-enabled bank-tax interaction mechanism. On this basis, the paper focuses on the current problems faced by the digital technology-enabled bank-tax interaction. Finally, the paper puts forward some suggestions on improving the quality and efficiency of bank-tax interaction from such aspects as top-level government mechanism, improvement of bank-tax interaction information, deep integration of digital technology with bank/tax, data security and compliance.

关 键 词：银税互动 数字技术 以数治税 小微企业 纳税信用 

分 类 号：TP399[自动化与计算机技术—计算机应用技术] F49[自动化与计算机技术—计算机科学与技术] F812.42[经济管理—产业经济]