以数治税背景下涉税信息共享机制优化研究  

Research on the optimization of tax-related information sharing mechanism under the background of data tax administration

作　　者：潘文静 Pan Wenjing(Lanzhou University of Finance and Economics,Lanzhou,Gansu,730030)

机构地区：[1]兰州财经大学,甘肃兰州730030

出　　处：《市场周刊》2025年第8期88-91,共4页Market Weekly

摘　　要：随着大数据时代的到来,越来越多的涉税信息需要共享用以解决相关税收问题,税务部门与纳税人之间的信息不对称问题也日渐突出,增加了税务部门的税收执法风险,导致税款流失日趋严重,一定程度上阻碍了税收现代化的发展。我国涉税信息共享机制在发展过程中仍面临严峻挑战,如何通过涉税信息机制推进协同治税,提升涉税信息利用率,进而形成“共建共治共享”的涉税信息共享机制已经成为当下亟须解决的一个重要问题。With the advent of the era of big data,more and more tax-related information needs to be shared to solve related tax problems,and the problem of information asymmetry between tax departments and taxpayers is becoming increasingly prominent,increasing the risk of tax enforcement by tax departments,resulting in increasingly serious tax loss,which hinders the development of tax modernization to a certain extent.Tax-related information sharing mechanism in our country is still facing serious challenges in the process of development,how to promote collaborative tax governance through the tax-related information mechanism,improve the utilization rate of tax-related information,and then form a tax-related information sharing mechanism of“co-construction,co-governance and sharing”has become an important problem that needs to be solved urgently.

关 键 词：涉税信息:数字治理 信息共享 

分 类 号：F812.42[经济管理—财政学] D922[政治法律—法学]