“互联网+”思维下完善税收风险识别指标体系的探索

A Discussion on the Improvement of the Tax Risk Identification Index System from the “Interne-plus” Perspective

近年来,大数据、人工智能、区块链等新技术的迅猛发展,对税收管理现代化提出了新的要求,也为不断深入的"互联网+税务"提供了完善和提升的新机遇。税收管理现代化需要以税收风险管理为导向,税收风险识别既是税收风险管理的关键环节,也是税收风险管理的难点所在。科学有效的识别指标体系,作为税收风险识别的重要工具,有助于提高风险分析的科学性、增强风险应对的精准性、提升税收风险管理水平和纳税遵从度。基于这一视角,本文简述了税收风险识别指标体系的重要性,剖析了当前税收风险识别指标体系存在的问题,并有针对性地提出了"互联网+"思维下进一步改进和完善税收风险识别指标体系质量的建议。

In recent years, the rapid development of new technologies such as big data, artificial intelligence and block chain puts forward new requirements for the modernization of tax administration, but also provides new opportunities for perfecting and upgrading the "Internet Plus Tax". The modernization of tax administration needs to be guided by tax risk management.Tax risk identification is not only the key part of tax risk management, but also the difficulty of tax risk management. A scientific and effective identification index system, as an important tool of tax risk identification, can help improve the scientificity of risk analysis, the accuracy of risk response, the level of tax risk management and tax compliance. Based on this perspective,this paper describes briefly the importance of the tax risk identification index system, analyzing the problems existing in the current tax risk identification index system, and puts forward some pragmatic suggestions on improving the quality of the tax risk identification index from the "Internet plus" perspective.