大数据背景下纳税信用建设研究

Research on Tax Credit Construction under the Background of Big Data

税收信用体系是整个社会信用体系的重要组成部分,纳税信用又是税收信用体系的核心组成部分。在分析纳税信用缺失的各种表现的基础上,进而分析纳税信用缺失的原因,再论证大数据技术运用对纳税人纳税决策的影响,最后提出大数据背景下纳税信用建设的策略,以期为我国税收信用体系建设提供借鉴。

The tax credit system is an important component of the entire social credit system, and the tax credit is the core component of the tax credit system. On the basis of analyzing the various manifestations of the lack of tax credits, this paper analyzes the reasons for the lack of tax credits, and then demonstrates the impact of the application of big data technology on taxpayers’ tax decisions, and finally puts forward the strategy of tax credit construction under the background of big data, in order to provide a reference for the construction of tax credit system of China.