摘要
智慧税务管理可以为国有企业提供新方式与思路,对强化国有企业税务管理体系至关重要。本文基于大数据技术,构建了涉及税务筹划管理系统、纳税申报管理系统、电子发票管理系统和税务风险监管系统的国有企业新型智慧税务管理体系,并从顶层统筹、具体运作、评价反馈三个层面,提出新型智慧税务管理体系流程优化的路径,力求为国有企业税务管理体系落地运行提供思路与借鉴。
Smart tax management can provide new ways and ideas for state⁃owned enterprises,which is crucial for strengthening the tax management system of state⁃owned enterprises.This article constructs a new intelligent tax management system for state⁃owned enterprises based on big data technology,which involves tax planning management system,tax declaration management system,electronic invoice management system,and tax risk supervision system.From the three levels of top⁃level coordination,specific operation,and evaluation feedback,it proposes a path for optimizing the process of the new smart tax management system,aiming to provide ideas and references for the implementation and operation of the tax management system for state⁃owned enterprises.
作者
董灵娟
DONG Ling-juan(Changjiang Polytechnic,Institute of Finance and Tourism,Wuhan 430074,China)
出处
《广州城市职业学院学报》
2023年第4期85-90,96,共7页
Journal Of Guangzhou City Polytechnic
关键词
大数据技术
国有企业
智慧税务管理
体系构建
流程优化
big data technology
state⁃owned enterprises
smart tax management
system construction
process optimization