“金税工程”数智化转型与企业纳税管理探究

Digital Intelligence Transformation of “Golden Tax Project” and Enterprise Tax Management Innovation

金税工程作为国家电子政务工程之一,为加强税收征管、完善税制建设提供了重要保障。全新上线的“金税四期”将进一步推进税务管理现代化,推动税收征管数智化转型,提高企业纳税申报效率,加强税务监管。大数据下的税收征管对企业提出了更高要求,结合“金税工程”实施,提出相关建议。

As one of the "Twelve Gold" projects of national e-government, the Golden Tax Project provides an important guarantee for China to strengthen tax collection and management and improve the construction of the tax system. The newly launched "Golden Tax phase IV" has raised the modernization of tax management to a new level and promoted the intelligent transformation of tax collection and management, which not only improves the efficiency of enterprise tax declaration, but also strengthens the monitoring of enterprise tax by tax authorities, making the connection between relevant industries closer. Tax collection and management under big data puts forward higher requirements for enterprises. This study discusses the implementation of the "Golden Tax Project", analyzes the enterprise tax risk, and puts forward the enterprise tax risk management measures.