大数据时代税务稽查风险的管控

Risk Control of Tax Inspection in The Era of Big Data

传统税务稽查模式数据样态的有限性以及稽查人员的主观性反映并佐证了其非精准性困境,大数据驱动的税务稽查模式作为时代选择应运而生。这不仅在于该模式突破了传统税务稽查模式的困境,更在于大数据技术可以提高分析的准确性与可预见性、降低税务稽查执法成本和税务稽查风险的现实可行性。在这种新兴模式下,其风险表征为具体化且呈精准化趋势。以此为前提,大数据时代税务稽查风险的有效管控应当通过增强大数据税务稽查风险防范意识、构筑新型税务稽查风险预警机制、健全信息共享机制和强化信息法律责任机制这四个维度来实现。

The limits of data pattern of the traditional tax inspection model and the subjectivity of the auditors create and prove its non-precision dilemma. Then the tax inspection model driven by big data comes into being and the era chooses this model. This is not only because the model breaks through the predicament of the tradi- tional tax inspection model, but also because big data technology could improve the accuracy and predictability of the analysis, and reduce enforcement costs and risks of tax inspection. In this emerging model, the characteristics of the risks are concrete and precise. Based on this, in order to achieve the effective risk control of tax inspection in the era of big data, firstly, it is necessary to strengthen risk prevention awareness of big data tax in- spection. Secondly, it is important to set up a new type of risk warning mechanism of tax inspection. Thirdly, it is essential to improve the information sharing mechanism and enhance the information legal liability mechanism.