运用大数据完善税源管理的研究

发布时间：2018-05-05 06:01

本文选题：税源管理 + 大数据理念　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：在信息化飞速发展过程中,大量的数据产生并积累起来并被人们意识到其巨大的价值而被加以运用,大数据在这一过程中逐渐产生和成熟。数据成为同企业的资金、人力相同重要的生产要素。大数据正在引发一场思维的革命,改变着人们观察和对待世界的逻辑。我国于1994年开始实施分税制改革,之后税收征管方式也经历了多次变更,但基本是朝着信息化的方向,推动了我国税收征管信息化的发展,特别是通过金税工程一期、二期、三期建设,基本上形成了我国税收信息化的现有格局。经过一系列信息化工程建设,我国的税收信息化系统积累了大量的税务数据,而且还在持续不断的产生新的数据。如此庞大的数据,只要充分利用起来,就是宝贵的资源。因此,如何充分有效的运用这些数据为我国的税源管理工作服务,是一个有应用研究价值的课题。本文采用理论分析和案例分析借鉴的研究方法,遵循背景介绍、理论分析、现状分析、案例分析和政策建议的思路展开。全文主要分为三个部分:第一部分是理论部分,包括绪论和第二章。这一部分作为本文的基础,对国内外关于税源管理和大数据的研究进行了综述,指出了文章的创新点,并论述了税源管理和大数据技术及理念的理论基础,然后阐述了大数据在税源管理中的利用价值和大数据在税源管理中的应用机制,为后文奠定理论基础。第二部分探讨大数据和税源管理之间的关系,介绍了我国税源管理的发展现状,大数据给税源管理带来的影响以及从大数据视角看税源管理能够提升的空间;阐明大数据对提高税源管理水平的重要意义并指出目前税源管理中运用大数据所存在的障碍。第三部分是案例参考启示以及政策建议,介绍了两个运用大数据完善税源管理的典型案例和美国国内收入局为了适应大数据的发展而作出的自我变革案例。在分析案例的基础上得到几点启示。然后结合前文介绍的大数据应用路径以及实际案例启示,就如何构建税收大数据和有效利用大数据来提高税源管理质量提出了六条建议。
[Abstract]:In the rapid development of information technology, a great deal of data is produced and accumulated and used by people to realize its great value. Big data gradually produced and matured in this process. Data becomes the same important factor of production as the capital and manpower of the same enterprise. Big data is triggering a revolution in thinking and changing the logic of people's observation and treatment of the world. China began to implement the tax distribution reform in 1994. After that, the mode of tax collection and administration has also undergone many changes, but basically it is moving towards the direction of information, which has promoted the development of tax collection and management information in China, especially through the first and second phases of the Gold tax Project. The third phase of construction, basically formed the existing pattern of tax information in our country. After a series of information engineering construction, the tax information system of our country has accumulated a large amount of tax data, and has been producing new data continuously. Such huge data, as long as the full use of it, is a valuable resource. Therefore, how to make full and effective use of these data for the management of tax sources in China is a subject of applied research value. This paper adopts the research methods of theoretical analysis and case analysis, followed the ideas of background introduction, theoretical analysis, current situation analysis, case analysis and policy advice. The paper is divided into three parts: the first part is the theoretical part, including the introduction and the second chapter. This part is the basis of this paper. It summarizes the domestic and foreign research on tax source management and big data, points out the innovation of the article, and discusses the theoretical basis of tax source management and the technology and idea of big data. Then it expounds the utilization value of big data in the management of tax sources and the application mechanism of big data in the management of tax sources, which lays a theoretical foundation for the following articles. The second part discusses the relationship between big data and tax source management, introduces the current situation of tax source management in our country, the impact of big data on tax source management and the space that tax source management can improve from the perspective of big data. This paper expounds the significance of big data in improving the level of tax source management and points out the obstacles existing in the application of big data in the management of tax sources. The third part is case reference and policy recommendations, introducing two typical cases of using big data to improve the management of tax sources and the case of self-reform made by the Bureau of Internal Revenue in order to adapt to the development of big data. On the basis of analyzing the case, we get some enlightenment. Then combined with the application path of big data and the inspiration of actual cases, this paper puts forward six suggestions on how to construct the tax big data and how to improve the quality of the management of tax sources by effective use of big data.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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