大数据背景下税收管理问题研究

Research on tax management issues under the background of big data

随着大数据、人工智能以及5G等现代信息技术的迅猛发展,数字经济给人类的生产和生活方式带来了重大而深远的影响。于税务系统而言,大数据等信息技术的快速发展必然给税收管理带来诸多挑战,同时也为税收现代化建设提供了新的发展机遇。文章以大数据为研究背景,阐述了大数据环境下税收风险管理面临的挑战,提出了大数据环境下强化税收风险管理的对策和建议,以期提高税务部门的“治理”能力。

With the rapid development of modern information technologies such as big data,artificial intelligence,and 5G,the digital economy has brought a significant and far-reaching impact on human production and lifestyle.As far as the taxation system is concerned,the rapid development of big data and other information technologies will inevitably bring many challenges to taxation management,and at the same time provide new development opportunities for taxation modernization.Based on the research background of big data,this paper expounds the challenges of tax risk management under the big data environment,and puts forward the countermeasures and suggestions to strengthen the tax risk management under the big data environment,with a view to improving the taxation department's ability to“govern the numbers”.