大语言模型赋能税务部门高质量纳税服务:挑战与应对  

Large Language Models Empower Tax Authority to Provide High-Quality Taxpayer Services:Challenges and Solutions

作　　者：薛钢[1] 蔡颜西 吴璟 Xue Gang;Cai Yanxi;Wu Jing

机构地区：[1]中南财经政法大学财政税务学院,武汉430073

出　　处：《新文科教育研究》2025年第1期127-140,144,共15页NEW LIBERAL ARTS EDUCATION RESEARCH

基　　金：湖北省教学改革研究项目“税收专业数字化教学改革、资源共享与机制保障”(编号:2024154)阶段性研究成果。

摘　　要：近年来,随着人工智能等新兴技术的蓬勃发展,国家治理模式处于深刻变革之中,大语言模型作为最为前沿的技术更是备受关注。在“智慧税务”税收征管改革的背景下,税务部门能否积极应用大语言模型赋能高质量纳税服务,将直接体现我国税收治理能力的现代化水平。本文创新性地将大语言模型聚焦于纳税服务应用场景,揭示了相关应用对税务管理智能化水平、纳税服务创新型实践、纳税主体税收遵从度的积极影响,分析了在风险防控、协同治理、组织运作等方面面临的挑战,并从减少潜在风险发生频率、健全联动治理体系和调整组织运行形式三个维度提出大语言模型助力税务部门实现高质量纳税服务的有效路径。In recent years,with the vigorous development of emerging technologies such as artificial intelligence,the national governance model is in a profound change.The large language model,as one of the most cutting-edge technologies,has attracted widespread attention.In the context of tax collection and administration reform under the"Wisdom Tax"initiative,the ability of tax authorities to actively apply LLMs in enhancing high-quality taxpayer services will serve as a direct indicator of the modernization level of China’s ability to administrate tax collection.This article explores the application of LLMs in taxpayer services scenarios,emphasizing their positive impact on intelligent tax administration,innovative taxpayer services practices,and compliance level of taxpayer.It further examines the challenges related to risk prevention,collaborative governance,and organizational operations.Finally,this article proposes effective way for tax authorities to achieve high-quality taxpayer services through LLMs by focusing on three key dimensions:risk frequency reduction,the collaborative governance framework improvement and organizational operations adjustment.

关 键 词：生成式人工智能 大语言模型 税务部门 纳税服务 

分 类 号：F81[经济管理—财政学]