基于智慧税务的税收风险管理研究  

A Research on Tax Risk Management Based on Smart Taxation

作　　者：国家税务总局北京市丰台区税务局课题组 蒋国楠 黄春元 A Research Group of Fengtai District of Beijing Municipal Tax Service,STA

机构地区：[1]不详

出　　处：《国际税收》2022年第12期67-72,共6页International Taxation In China

摘　　要：伴随着信息技术的不断革新,税收征管模式由“以票控税”逐步走向“以数治税”。智能税务逐渐向智慧税务转变,税务部门在落实减税降费、提高征管效率等方面取得重要进展。然而与新时代新要求相比,当前我国智慧税务水平还有待提高,税收风险管理还存在法治化程度不高、智慧应用成熟度较低以及税收风控模式不完善等问题。本文针对当前智慧税务建设中税收风险管理存在的问题从“一目标、两准则、两基础”提出针对性政策建议。With the continuous innovation of information technology,tax collection and administration mode has gradually changed from"controlling taxes with invoices"to "tax governance by data",Intelligent taxation has gradually transformed into smart taxation,and tax authorities have made important progress in implementing tax and fee reductions and improving the efficiency of collection and management.However,compared with the new requirements of the new era,the current level of smart taxation in China needs to be improved,and there are still problems in tax risk management.Aiming at the problems existing in the current smart taxation construction,the paper puts forward countermeasures of"one goal,two principles and two fundamentals".

关 键 词：智慧税务 以数治税 税收风险管理 

分 类 号：F810.42[经济管理—财政学]