云计算推进税务管理创新研究

Cloud Computing Drives Tax Administration Innovation

全面推进税收征管数字化升级与智能化改造,建设以税收大数据为驱动力的智慧税务是进一步深化税收征管改革的方向。云计算作为一种现代信息技术,极大地提高了数据存储、共享和挖掘能力,能够为智慧税务建设提供低成本的IT解决方案。本文以云计算技术与税务管理的契合性为基点,阐释云计算推动税务管理创新的三个维度,结合云计算技术原理与云平台框架,构筑基于云计算技术的涉税信息动态共享场景、财税政策精准推送场景、税收数据安全防控场景等应用场景,并结合《关于进一步深化税收征管改革的意见》的专业性、技术性要求,提出涵盖构建多元化税务管理应用场景、拓展税务云平台的实践应用领域、建立税务云平台应用指引、维护税务云平台安全、加强财税协作与社会协同等一揽子行动指南,为云计算在税务管理领域的创新应用奠定基础。

The direction of further deepening the reform of tax collection and administration is to comprehensively promote the digital upgrade and intelligent transformation of tax collection and administration and build a smart tax driven by big data of tax collection.As a new fusion technology,cloud computing greatly improves data storage,sharing and mining capabilities,and can provide low-cost IT solutions for the construction of smart tax.Based on the compatibility of cloud computing technology and tax governance,this paper explains the three dimensions of cloud computing promoting tax management innovation,and combines the principle of cloud computing technology with the framework of cloud platform to construct the tax governance application scenarios.Then we propose a series of action guidelines to lay the foundation for the innovative application of cloud computing in the field of tax management,such as building diversified tax management innovation application scenarios,establishing application guidelines of tax cloud platform,maintaining the security of tax cloud platform,expanding the practical application field of tax cloud platform,and strengthening the cooperation between finance and taxation departments and social cooperation.