银税互动的理论争议、实践难题及未来发展  

On the Bank-Tax Interaction:Theoretical Disputes,Practical Difficulties and Future Development

作　　者：李长春 LI Changchun

机构地区：[1]国家税务总局河北省税务局

出　　处：《税务研究》2023年第11期132-136,共5页

摘　　要：银税互动有利于解决小微企业发展面临的融资困难问题。目前,我国银税互动工作在理论上需要明确数据所有权的归属问题,在实践中需要着力解决数据安全与数据应用需求、动态发展与静态监管、因地制宜和标准规范、合作协调和权力划分之间存在的矛盾。税务机关应当持续健全银税互动风险防控机制,进一步完善内部工作流程,探索更加安全高效的数据传输模式,在保障数据安全的同时扩大银税数据的交换和共享范围;还可与金融监管部门携手合作,通过线下推广的方式拓展银税互动多维合作空间;还可酌情扩大征信贷款范围,适时面向信用等级较高的自然人纳税人推出个人信用贷款,深化社会信用体系建设的成果应用。The Bank-Tax Interaction is beneficial for solving the financing dificulties of the small and micro enterprises in China.At present,in theory,it is necessary to clarify the ownership of data ownership.In practice,efforts should be made to address the contradictions between data security and data application needs,between dynamic development and static regulation,between adaptation to local conditions and standard specifications,as well as between cooperation and coordination and power division.The tax authorities should continue to improve the risk prevention and control mechanism for the Bank-Tax Interaction,improve internal workflow further,explore more secure and efficient data transmission methods,and expand the scope of exchange and sharing of bank-tax data while ensuring data security.Also,the tax authorities should work together with the financial regulatory authorities to expand the multi-dimensional cooperation space through offline promotion.The scope of credit loans should be expanded accordingly,and personal credit loans should be launched to individual taxpayers with higher credit ratings in a timely manner and the application of achievements in the construction of the social credit system should be deepened.

关 键 词：银税互动 纳税信用 小微企业 

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