本文選題：大數(shù)據(jù) + 稅收風(fēng)險管理　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：在信息爆炸的大數(shù)據(jù)時代,中國的稅收風(fēng)險正發(fā)生著重大變化:納稅人數(shù)量迅猛增長、企業(yè)規(guī)模日益龐大、企業(yè)經(jīng)濟(jì)業(yè)務(wù)類型日趨復(fù)雜,這些都給中國的稅收風(fēng)險管理帶來了很大的挑戰(zhàn),使稅收風(fēng)險變得更加隱蔽,稅收風(fēng)險管理更加困難,信息不對稱已經(jīng)成為中國稅收風(fēng)險管理面臨的最大難題。要解決征納雙方的信息不對稱問題,關(guān)鍵在于充分挖掘和利用海量涉稅信息,提高信息的透明度。信息爆炸的大數(shù)據(jù)時代為中國帶來了可供深度挖掘和分析的、具有巨大潛在價值的海量信息,它們是解決征納雙方信息不對稱的關(guān)鍵。因此,大數(shù)據(jù)時代下,為了優(yōu)化中國的稅收風(fēng)險管理,中國稅務(wù)部門要順應(yīng)現(xiàn)代化潮流,以先進(jìn)的大數(shù)據(jù)分析技術(shù)為依托,運(yùn)用大數(shù)據(jù)思維全面挖掘、綜合利用涉稅信息,破解征納雙方信息不對稱難題。本文首先分析了選題的背景和意義,確立了全文的研究思路,并概述了國內(nèi)外學(xué)者對大數(shù)據(jù)時代下稅收風(fēng)險管理的探索和研究,通過研究國內(nèi)外文獻(xiàn),明確了本文的研究方向。其次,本文研究了稅收風(fēng)險管理的理論基礎(chǔ)和運(yùn)用大數(shù)據(jù)進(jìn)行稅收風(fēng)險管理的現(xiàn)存問題。再次,本文通過總結(jié)域外運(yùn)用大數(shù)據(jù)進(jìn)行稅收風(fēng)險管理的先進(jìn)經(jīng)驗,提出我國可借鑒的有益啟示。在借鑒域外先進(jìn)經(jīng)驗的基礎(chǔ)之上,本文提出了大數(shù)據(jù)時代下優(yōu)化中國稅收風(fēng)險管理的政策建議,這是本研究的核心與重點(diǎn),為優(yōu)化中國稅收風(fēng)險管理提出了一個清晰的思路和一些可行性建議。
[Abstract]:In the era of big data, when the information explodes, the tax risk in China is undergoing great changes: the number of taxpayers is growing rapidly, the scale of enterprises is becoming larger and larger, and the types of economic business of enterprises are becoming more and more complex. All these have brought great challenge to the tax risk management in China, which makes the tax risk become more hidden, the tax risk management is more difficult, and the information asymmetry has become the biggest problem that the tax risk management in China faces. In order to solve the problem of asymmetric information, the key lies in fully mining and utilizing a large amount of tax-related information and improving the transparency of information. Big data era of information explosion has brought to China a huge amount of information which can be deeply excavated and analyzed and has great potential value. They are the key to solve the asymmetric information between the requisitioners and the requisitioners. Therefore, in the era of big data, in order to optimize China's tax risk management, the Chinese tax authorities should conform to the trend of modernization, rely on the advanced big data analytical technology, fully excavate and comprehensively utilize tax-related information by the thinking of big data. Solve the problem of asymmetric information between the two sides. This paper first analyzes the background and significance of the topic, establishes the research ideas of the full text, and summarizes the domestic and foreign scholars' exploration and research on tax risk management under the big data era, and defines the research direction of this paper by studying the domestic and foreign literature. Secondly, this paper studies the theoretical basis of tax risk management and the existing problems of tax risk management with big data. Thirdly, this paper sums up the advanced experience of using big data in tax risk management, and puts forward some useful enlightenment for our country. On the basis of drawing lessons from foreign advanced experience, this paper puts forward some policy suggestions on optimizing China's tax risk management under the era of big data, which is the core and focus of this study. In order to optimize China's tax risk management, this paper puts forward a clear idea and some feasible suggestions.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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