基于大数据的税收风险管理问题研究

发布时间：2018-05-03 01:40

本文选题：大数据 + 税收风险管理　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：在信息爆炸的大数据时代,中国的税收风险正发生着重大变化:纳税人数量迅猛增长、企业规模日益庞大、企业经济业务类型日趋复杂,这些都给中国的税收风险管理带来了很大的挑战,使税收风险变得更加隐蔽,税收风险管理更加困难,信息不对称已经成为中国税收风险管理面临的最大难题。要解决征纳双方的信息不对称问题,关键在于充分挖掘和利用海量涉税信息,提高信息的透明度。信息爆炸的大数据时代为中国带来了可供深度挖掘和分析的、具有巨大潜在价值的海量信息,它们是解决征纳双方信息不对称的关键。因此,大数据时代下,为了优化中国的税收风险管理,中国税务部门要顺应现代化潮流,以先进的大数据分析技术为依托,运用大数据思维全面挖掘、综合利用涉税信息,破解征纳双方信息不对称难题。本文首先分析了选题的背景和意义,确立了全文的研究思路,并概述了国内外学者对大数据时代下税收风险管理的探索和研究,通过研究国内外文献,明确了本文的研究方向。其次,本文研究了税收风险管理的理论基础和运用大数据进行税收风险管理的现存问题。再次,本文通过总结域外运用大数据进行税收风险管理的先进经验,提出我国可借鉴的有益启示。在借鉴域外先进经验的基础之上,本文提出了大数据时代下优化中国税收风险管理的政策建议,这是本研究的核心与重点,为优化中国税收风险管理提出了一个清晰的思路和一些可行性建议。
[Abstract]:In the era of big data, when the information explodes, the tax risk in China is undergoing great changes: the number of taxpayers is growing rapidly, the scale of enterprises is becoming larger and larger, and the types of economic business of enterprises are becoming more and more complex. All these have brought great challenge to the tax risk management in China, which makes the tax risk become more hidden, the tax risk management is more difficult, and the information asymmetry has become the biggest problem that the tax risk management in China faces. In order to solve the problem of asymmetric information, the key lies in fully mining and utilizing a large amount of tax-related information and improving the transparency of information. Big data era of information explosion has brought to China a huge amount of information which can be deeply excavated and analyzed and has great potential value. They are the key to solve the asymmetric information between the requisitioners and the requisitioners. Therefore, in the era of big data, in order to optimize China's tax risk management, the Chinese tax authorities should conform to the trend of modernization, rely on the advanced big data analytical technology, fully excavate and comprehensively utilize tax-related information by the thinking of big data. Solve the problem of asymmetric information between the two sides. This paper first analyzes the background and significance of the topic, establishes the research ideas of the full text, and summarizes the domestic and foreign scholars' exploration and research on tax risk management under the big data era, and defines the research direction of this paper by studying the domestic and foreign literature. Secondly, this paper studies the theoretical basis of tax risk management and the existing problems of tax risk management with big data. Thirdly, this paper sums up the advanced experience of using big data in tax risk management, and puts forward some useful enlightenment for our country. On the basis of drawing lessons from foreign advanced experience, this paper puts forward some policy suggestions on optimizing China's tax risk management under the era of big data, which is the core and focus of this study. In order to optimize China's tax risk management, this paper puts forward a clear idea and some feasible suggestions.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

【参考文献】