基于财务共享服务模式的铁路企业税务管理数智化方案  

Intelligent digital transformation scheme of railway enterprise tax management based on financial shared service mode

作　　者：沈可涵 李宣 刘先超 唐雯 赵妍 SHEN Kehan;LI Xuan;LIU Xianchao;TANG Wen;ZHAO Yan(Finance Department,China Railway Wuhan Group Co.Ltd.,Wuhan 430000,China;Finance Department,CHINA RAILWAY,Beijing 100844,China;Beijing Jingwei Information Technologies Co.Ltd.,Beijing 100081,China)

机构地区：[1]中国铁路武汉局集团有限公司财务部,武汉430000 [2]中国国家铁路集团有限公司财务部,北京100844 [3]北京经纬信息技术有限公司,北京100081

出　　处：《铁路计算机应用》2025年第4期28-37,共10页Railway Computer Application

摘　　要：财务共享服务中心的建设,为铁路企业税务管理数智化转型提供了契机。既有铁路税务管理系统功能单一,数据孤岛问题突出,过多依赖人工操作,缺乏对税务管理决策的支持。文章基于财务共享服务模式的发展要求,深度利用先进的数字化、智能化技术,通过“数据+技术+流程”的三维重构,利用财会数据共享平台和铁路一体化信息集成平台提供的财务和业务数据,打破信息壁垒,重塑铁路企业税务管理业务流程;以自动化流程替代人工操作,大幅提高税务工作效率,节约人力成本;强化合规性检查和风险管控,实现合规性检查、税负分析、税收政策匹配、常规税务风险提示、稽查风险预警等功能,使铁路税务管理从被动合规转向主动赋能,推动税务从成本中心向价值中心转型。The construction of the financial shared service center provides an opportunity for the digital and intelligent transformation of tax management in railway enterprises.The existing railway enterprisetax management system has simple functions,prominent problems of data silos,overly relies on manual operations,and lacks support for management decisions.Based on the development requirements of the financial shared service model and through the three-dimensional reconstruction of"data+technology+process",this article deeply utilizes advanced digital and intelligent technologies to reconstruct the tax management business process of railway enterprises and to break down data barriers by using the financial and business data provided by the financial data sharing platform.Through replacing manual operations with automated processes,the efficiency of tax work can be significantly improved and labor costs can be saved.By strengthening compliance checks and risk control,functions such as compliance checks,tax burden analysis,tax policy matching,regular tax risk alerts,and inspection risk early warnings are realized so as to shift railway tax management from passive compliance to active empowerment and promote the transformation of taxation from a cost center to a value center.

关 键 词：铁路企业税务管理 财务共享服务 数智化转型 业务流程再造 数据共享 合规性检查 风险评估与预警 

分 类 号：F530.68[经济管理—产业经济] TP39[自动化与计算机技术—计算机应用技术]