大数据时代下税收征管体系研究

发布时间：2018-06-06 03:10

本文选题：大数据 + 税收征管　；参考：《天津工业大学》2017年硕士论文

【摘要】：税收成本高的问题一直是困扰各国的税收主要问题,我国的税收成本达到了税收成本的8%之多。相比较而言,美国的税收成本只有税收收入的0.5%,而日本也刚刚达到1%左右。然而随着经济的快速发展以及移动互联网技术和云计算技术的飞速进步,整个社会已经步入一个新的时代——大数据时代。随着移动互联网、物联网和数据挖掘等信息技术的迅猛发展,我们正步入全新的大数据时代。大数据时代的到来,对人类探索和使用数据是一个全新的挑战。大数据技术的发展也从最初的对数据的批量自动处理,逐步发展到现在对数据多维度的分析和数据挖掘建模等方面。这些技术要求说明,人类对数据处理的技术的需求越来越高。大数据本身在不同的方面展现出了自己不同的属性,因此要把握数据的价值就必须牢牢抓住其自身的属性特点。大数据的发展对我国的税收管理来说既是机遇同时也是一个新的挑战。将大数据技术与税收相结合是我国税收工作的新的难题。对于税收的信息现代化管理,我国要不断的细化税收管理的最优路径,逐步提升税收工作的效率。本文认为税收征管与大数据相结合,是顺应时代发展规律的变革,是对税收征管的改进和完善,国、地税合作并不意味着分税制改革失败或倒退的结论。相信国、地税合作是国家深化经济体制改革,行政体制改革的重要环节之一。本文利用项目管理的思想对我国税收的征管流程进行了详细的分析,并运用相关管理技术来分析我国税收的问题,其中主要从税收流失、税收征管效力以及税务数据来分析造成税收征管问题的技术原因,并提出了相对应的解决方案。在以大数据为基础的税收征管模式下,使得税收征管体制能够顺应时代的发展,在大数据时代下利用信息技术的发展为税收工作提供更多的便利。
[Abstract]:The problem of high tax cost has always been a major problem in various countries. The tax cost of our country has reached as much as 8% of the tax cost. By comparison, the cost of tax revenue in the United States is only about 0.5 percent of the tax revenue, while in Japan it has just reached about 1 percent. However, with the rapid development of economy and the rapid progress of mobile Internet technology and cloud computing technology, the whole society has entered a new era-big data era. With the rapid development of information technology, such as mobile Internet, Internet of things and data mining, we are stepping into a new era of big data. The arrival of big data era is a new challenge for human beings to explore and use data. The development of big data technology has also developed from the initial batch automatic processing of data to the present multi-dimensional data analysis and data mining modeling. These technical requirements show that human demand for data processing technology is increasing. Big data itself displays its own attributes in different aspects, so to grasp the value of data, we must firmly grasp its own attribute characteristics. The development of big data is not only an opportunity but also a new challenge to our tax administration. The combination of big data technology and taxation is a new difficult problem in China's tax work. For the modernization of tax information management, our country should constantly refine the optimal path of tax management, and gradually improve the efficiency of tax work. This paper holds that the combination of tax collection and management with big data is the change of the development law of the times and the improvement and perfection of tax collection and management. The cooperation of national and local tax does not mean the failure or retrogression of the reform of the tax sharing system. It is believed that the cooperation of local tax is one of the important links in deepening the reform of economic system and administrative system. This paper uses the idea of project management to analyze the process of tax collection and management in our country in detail, and applies the related management technology to analyze the problems of tax collection in our country, mainly from the loss of tax revenue. The effectiveness of tax collection and management and tax data are analyzed to analyze the technical causes of tax collection and management problems, and the corresponding solutions are put forward. Under the model of tax collection and management based on big data, the tax collection and management system can adapt to the development of the times. In the era of big data, the development of information technology can provide more convenience for the tax collection work.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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