大数据时代高净值人群税收风险管理初探

Preliminary Discussion on Tax Risk Management of High-net-worth Individuals in the Era of Big Data

本文对我国高净值人群税收征管特点及税收风险管理存在的问题进行了简要分析,在借鉴国外经验的基础上,从加强数据信息的有效获取、精准实施风险分析识别、建立专业化风险应对机制三个方面,提出了加强我国高净值人群税收风险管理的对策和建议。

The paper briefly analyzes the characteristics of tax administration on China’s high-net-worth individuals and the problems in tax risk management.By referring to foreign experience,the paper proposes countermeasures and suggestions for optimizing the tax risk management of high-net-worth individuals from three aspects:strengthening the effective availability of data information,accurately implementing risk analysis and identification,and establishing a specialized risk response mechanism.