大数据税收管理的成熟度模型及其启示

发布时间：2018-03-28 17:52

本文选题：税收管理　切入点：成熟度模型　出处：《国际税收》2017年04期

【摘要】：正一、引言党的十八届五中全会公报提出要实施"国家大数据战略",大数据战略正式成为国家战略。对于政府部门的大数据建设,国发[2015]50号文明确提出要在2018年底前建成国家政府数据统一开放平台。国家税务总局积极推动"互联网+税收大数据应用"战略,并以此作为提升税收治理能力,实现税收现代化的重要基础。在此背景下,我国各级税务部门和科研单位就税收大数据的建设和应用进行了广泛探讨、研究和
[Abstract]:First, introduction to the communique of the Fifth Plenary session of the 18th CPC Central Committee, which proposed the implementation of the "National big data Strategy," which formally became the national strategy. Document No. 50 of Guofa [2015] explicitly proposes to build a unified and open platform for national government data by the end of 2018. The State Administration of Taxation has actively promoted the strategy of "Internet Taxation big data Application" as a means to enhance the ability of tax administration. In this context, tax departments and scientific research institutions at all levels have extensively discussed the construction and application of tax big data.
【作者单位】：云南财经大学财政与公共管理学院;
【基金】：国家自然科学基金项目《税收缺口测算体系与税收政策分析拓展模型研究》(71163044)资助
【分类号】：D63;F812.42

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