摘要
基于大数据技术的云会计已经被广泛应用于企业会计信息化建设中,特别为小微企业提供了全面的会计核算和与财务管理服务。本文从小微企业税务管理问题分析出发,利用大数据与云会计平台为小微企业构建了一个全方位的税务管理框架,旨在完善小微企业纳税管理制度,提升小微企业纳税筹划能力和纳税风险管理能力。
Cloud accounting based on big data technology has been widely used in the construction of enterprise accounting informatization,especially for small and micro enterprises as it provides comprehensive accounting and financial management services.Starting from the analysis of tax management problems of small and micro enterprises,this paper uses big data and cloud accounting platform to build a comprehensive tax management framework for small and micro enterprises,aiming to improve the tax management system of these enterprises,and improve their tax planning ability and tax risk management ability.
作者
马昌祺
MA Chang-qi(Anhui Sanlian University,Hefei Anhui 230601,China)
出处
《吉林工程技术师范学院学报》
2022年第12期73-75,共3页
Journal of Jilin Engineering Normal University
基金
安徽省教育厅高校科学研究项目(SK2021A0810)
安徽三联学院科学研究项目(SKYB2022005)。
关键词
大数据
云会计
小微企业
税务管理框架
Big Data
Cloud Accounting
Small and Micro Enterprises
Tax Administration Framework