大数据框架下开展税务稽查案头分析的实践研究

发布时间：2018-06-02 12:23

本文选题：案头分析 + 税务稽查　；参考：《国际税收》2017年07期

【摘要】：当前,面对纳税人日益呈现集团化、规模化和信息化生产经营的特点,税务稽查部门如何有针对性地打击税收违法犯罪行为,成为税务机关亟待解决的课题。开展税务稽查案头分析不仅是国家税务总局稽查现代化规划中的重要内容,更是实现精准稽查的必由之路。本文以税收风险管理和大数据理论支撑下的税务稽查案头分析为着力点,介绍了相关理论,并通过分析当前税务稽查案头分析工作存在的问题,借鉴国外实践经验,提出了科学开展税务稽查案头分析的实践建议。
[Abstract]:At present, in the face of the taxpayers' characteristics of collectivization, scale and information production and management, how to crack down on the illegal and criminal behavior of tax revenue in the tax inspection department has become an urgent task to be solved urgently. Carrying out tax audit desk analysis is not only an important part of the modernization plan of the State Administration of Taxation, but also the only way to achieve precision audit. Based on tax risk management and tax audit desk analysis supported by big data theory, this paper introduces the relevant theories, analyzes the problems existing in the current tax audit desk analysis, and draws lessons from foreign practical experience. The paper puts forward some practical suggestions for carrying out scientific analysis of tax audit desk.
【作者单位】：南京市地方税务局稽查局;
【分类号】：F812.42

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