摘要
随着互联网技术在税收领域的广泛应用,海量涉税数据对当前税收管理思维、技术手段、法律体系等产生了重要影响。在大数据时代背景下,税务工作既迎来了一定的发展机遇,也遇到了多种挑战。大数据是税收现代化的利器,建立国家税收大数据库、强化大数据分析应用是“互联网+税务”的必然选择。本文主要分析大数据对税务工作的影响,并在此基础上提出相应的应对策略。
With the wide-spreading application of Internet Technology in taxation field,the sea of tax-related data plays an important role in tax management thinking,its technological means and legal system. In the big data age,there are both opportunities and challenges in tax field. Considering big data as an edge tool of tax modernization,it is an inevitable choice to build national tax big database and optimize big data analysis. The paper mainly analyzes the impact from big data on taxation-related work,and brings forth strategies to improve accordingly.
作者
程辉
CHENG Hui(Longyan Economic Development Zone Tax Bureau,State Bureau of Taxation,Longyan,Fujian 364000,China)
出处
《山西财政税务专科学校学报》
2019年第1期3-7,共5页
Journal of Shanxi Finance & Taxation College