摘要
大数据对于推进税收征管转型,推进税收征管现代化具有重要意义。本文基于传统税收征管的实践,分析了其运行困境,并在此基础上提出适应大数据环境简化税收征管程序的设想及其配套措施。
It is very significant to promote tax administration reform and realize tax collection modernization based on Big Data. The paper analyzes the difficulties of traditional tax collection system according to its working function. Thus, it puts forwards a tentative proposal of simplifying tax administration process based on Gig Data and its coordinated sets of measures.
出处
《国际税收》
CSSCI
北大核心
2016年第2期74-77,共4页
International Taxation In China
基金
中国税务学会学术委员会第四研究部2016年课题“互联网+税收征管”的阶段性成果
关键词
大数据
简化
征管程序
Big data Simplifying Tax collection process