大数据下的税收征管模式改革

发布时间：2018-05-17 12:39

本文选题：大数据时代 + 税收征管模式　；参考：《南昌大学》2017年硕士论文

【摘要】：大数据时代的到来为所有领域和行业带来了一场前所未有的重构革命,而税务部门作为政府部门中大数据的主要生产源之一,也会首当其冲受到冲击和由内而外的洗礼。而税收征管模式是税收工作中非常重要的一个环节,我国的税收征管模式先后经过了四次比较大的变化,改革开放以来,随着税制的不断完善,税收征收管理模式也在不断的适应形势的发展和变化,当下,随着大数据时代的到来,改革的步伐日益加快,科学严密的税收征管体系在不断成熟。2015年10月13日,中央全面深化改革领导小组第17次会议审议通过了《深化国税、地税征管体制改革方案》,拉开了我国税收管理领域既有重要现实意义又有重大历史意义的改革大幕,是税收改革发展进程中的一件大事。本文先从大数据时代的定义入手,阐述了大数据时代产生的重要影响,接着详细的分析了我国税收征管体制的现状以及存在的问题,并通过金税工程这个典型事例,说明了大数据时代已经影响到了税收工作的方方面面,最后作者通过对推进大数据时代税收征管体制改革的路径分析,提出了自己的想法和观点。
[Abstract]:The arrival of the big data era has brought an unprecedented restructuring revolution for all fields and industries, and tax departments, as one of the major production sources of big data in government departments, will bear the brunt of the impact and baptism from inside and outside. The tax collection and management model is a very important link in the tax work. The tax collection and management mode of our country has undergone four relatively big changes successively. Since the reform and opening up, with the continuous improvement of the tax system, Tax collection and management mode is also constantly adapting to the development and change of the situation. At present, with the arrival of the big data era, the pace of reform is accelerating day by day, and the scientific and rigorous tax collection and management system is maturing. October 13, 2015, The 17th session of the Central Committee leading Group on Comprehensive deepening Reform deliberated and adopted the "Plan for deepening the Reform of the State tax and Local tax Collection and Management system," which opened the curtain of reform in the field of tax administration in China, which is of great practical and historical significance. It is a major event in the process of tax reform and development. This paper begins with the definition of big data era, expounds the important influence of big data era, and then analyzes in detail the current situation and existing problems of tax collection and management system in China, and through the typical example of gold tax engineering, This paper explains that the big data era has affected all aspects of the tax work. Finally, the author puts forward his own ideas and viewpoints by analyzing the path of promoting the reform of the tax collection and management system in the big data era.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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