大数据战略下税收风险模型应用研究

Application of Tax Risk Model from the Perspective of Big Data Strategy

在税收征管工作中引入风险管理理论,有利于提高征管效率。税收风险模型对于获取、鉴别和定性各类税收风险点并指导后续税收征管工作十分关键。互联网和大数据技术的产生和发展对各行各业都产生巨大影响,税收风险管理应建立在对相关数据分析的基础上,将税收风险模型的应用与大数据战略高效整合,促进税收风险管理工作发展。

Bringing the risk management theory into tax collection helps to improve collection efficiency because the tax risk model plays a key role in acquisition,identification and determination of nature of various risks and guidance in subsequent collection.Due to the great influence of internet and big data technology on different industries,it is necessary to manage tax risks on the basis of data analysis and integration of the model and big data strategy for the development of tax risk management.