摘要
随着信息技术的不断发展,大数据时代已经来临。在大数据环境下,海量的数据给企业带来了机遇,同时也给企业带来了风险。税务机关上线的金税三期等信息系统利用大数据技术,收集和分析企业税务经营情况,从而发现企业税务问题,因此,企业的税务风险相比以前也越来越大。论文从大数据下的税务环境出发,针对大数据环境下的税务风险,提出企业应对税务风险的具体措施,以便企业能够更好地进行税务风险管理。
With the continuous development of information technology,the era of big data has come.In the context of big data,massive data brings both opportunities and risks to enterprises.The Golden Tax Phase III and other information systems launched by tax authorities utilize big data technology to collect and analyze the tax operation conditions of enterprises,so as to find out the tax problems of enterprises.Therefore,the tax risks of enterprises are also increasing compared with before.Based on the tax environment of big data,this paper proposes specific measures for enterprises to deal with tax risks in the context of big data,so that enterprises can better manage tax risks.
作者
李燕梅
蒋友红
LI Yan-mei;JIANG You-hong(Jincheng College of Sichuan University,Chengdu 611731,China;Chengdu Opal Mobile Communication Co.,Ltd.,Chengdu 610041,China)
出处
《中小企业管理与科技》
2020年第23期82-83,共2页
Management & Technology of SME