大数据时代的诚信税收机制建设研究

Research on the Construction of Tax Integrity Mechanism in the Era of Big Data

大数据的迅速发展推动了传统税法惩戒模式的变革,充分利用大数据条件建立税收诚信机制才能真正提升税务合规。诚信税收强调合规创造价值,只有将这一治理逻辑内化到税收征管和经营管理过程中,合规体系才能真正落地执行。本文在对新时代税收管理体制中关于大数据条件与诚信税收二者协调关系研究的基础上,从数据角度分析了诚信税收构建是推进共同富裕、落实税改及提升税务合规的基本要求,解析了大数据条件下诚信机制在征税信用、纳税信用、税款使用信用和税收中介信用在当前的发展。基于以上分析结合大数据时代下经济社会发展的新要求,本文提出集中政府、纳税人、第三方等不同主体力量,以政府为主导,完善税收公平、税收举报、税收信用、声誉披露配套制度,形成税收诚信机制建设的系统思路和举措。

The rapid development of big data has driven the transformation of traditional tax law punishment models,only by fully utilizing the big data to establish tax integrity mechanism to make tax compliance be truly improved.Tax integrity emphasizes the creation of value through compliance.By internalizing this governance logic into the process of tax collection and management,the compliance system can truly be implemented.Based on the research on the coordination relationship between big data and tax integrity in the new era of tax collection and management system,this paper analyzes from the perspective of big data that the construction of tax integrity is a basic requirement for promoting common prosperity,implementing tax reform,and improving tax compliance.Under the conditions of big data,the development and analysis of tax integrity mechanism in tax credit,tax-paying credit,tax use credit,and tax intermediary credit are analyzed.Based on the above analysis and combined with the new requirements of economic and social development in the era of big data,it is proposed to concentrate different main forces such as government,taxpayers,and third parties,with the government as the leading force,improve the supporting systems for tax fairness,tax reporting,tax credit,and reputation disclosure,and form a systematic approach and measure for the construction of tax integrity mechanism.