發(fā)布時(shí)間：2018-05-05 06:01

  本文選題：稅源管理 + 大數(shù)據(jù)理念��； 參考：《中國(guó)財(cái)政科學(xué)研究院》2017年碩士論文

【摘要】：在信息化飛速發(fā)展過(guò)程中,大量的數(shù)據(jù)產(chǎn)生并積累起來(lái)并被人們意識(shí)到其巨大的價(jià)值而被加以運(yùn)用,大數(shù)據(jù)在這一過(guò)程中逐漸產(chǎn)生和成熟。數(shù)據(jù)成為同企業(yè)的資金、人力相同重要的生產(chǎn)要素。大數(shù)據(jù)正在引發(fā)一場(chǎng)思維的革命,改變著人們觀察和對(duì)待世界的邏輯。我國(guó)于1994年開(kāi)始實(shí)施分稅制改革,之后稅收征管方式也經(jīng)歷了多次變更,但基本是朝著信息化的方向,推動(dòng)了我國(guó)稅收征管信息化的發(fā)展,特別是通過(guò)金稅工程一期、二期、三期建設(shè),基本上形成了我國(guó)稅收信息化的現(xiàn)有格局。經(jīng)過(guò)一系列信息化工程建設(shè),我國(guó)的稅收信息化系統(tǒng)積累了大量的稅務(wù)數(shù)據(jù),而且還在持續(xù)不斷的產(chǎn)生新的數(shù)據(jù)。如此龐大的數(shù)據(jù),只要充分利用起來(lái),就是寶貴的資源。因此,如何充分有效的運(yùn)用這些數(shù)據(jù)為我國(guó)的稅源管理工作服務(wù),是一個(gè)有應(yīng)用研究?jī)r(jià)值的課題。本文采用理論分析和案例分析借鑒的研究方法,遵循背景介紹、理論分析、現(xiàn)狀分析、案例分析和政策建議的思路展開(kāi)。全文主要分為三個(gè)部分:第一部分是理論部分,包括緒論和第二章。這一部分作為本文的基礎(chǔ),對(duì)國(guó)內(nèi)外關(guān)于稅源管理和大數(shù)據(jù)的研究進(jìn)行了綜述,指出了文章的創(chuàng)新點(diǎn),并論述了稅源管理和大數(shù)據(jù)技術(shù)及理念的理論基礎(chǔ),然后闡述了大數(shù)據(jù)在稅源管理中的利用價(jià)值和大數(shù)據(jù)在稅源管理中的應(yīng)用機(jī)制,為后文奠定理論基礎(chǔ)。第二部分探討大數(shù)據(jù)和稅源管理之間的關(guān)系,介紹了我國(guó)稅源管理的發(fā)展現(xiàn)狀,大數(shù)據(jù)給稅源管理帶來(lái)的影響以及從大數(shù)據(jù)視角看稅源管理能夠提升的空間;闡明大數(shù)據(jù)對(duì)提高稅源管理水平的重要意義并指出目前稅源管理中運(yùn)用大數(shù)據(jù)所存在的障礙。第三部分是案例參考啟示以及政策建議,介紹了兩個(gè)運(yùn)用大數(shù)據(jù)完善稅源管理的典型案例和美國(guó)國(guó)內(nèi)收入局為了適應(yīng)大數(shù)據(jù)的發(fā)展而作出的自我變革案例。在分析案例的基礎(chǔ)上得到幾點(diǎn)啟示。然后結(jié)合前文介紹的大數(shù)據(jù)應(yīng)用路徑以及實(shí)際案例啟示,就如何構(gòu)建稅收大數(shù)據(jù)和有效利用大數(shù)據(jù)來(lái)提高稅源管理質(zhì)量提出了六條建議。
[Abstract]:In the rapid development of information technology, a great deal of data is produced and accumulated and used by people to realize its great value. Big data gradually produced and matured in this process. Data becomes the same important factor of production as the capital and manpower of the same enterprise. Big data is triggering a revolution in thinking and changing the logic of people's observation and treatment of the world. China began to implement the tax distribution reform in 1994. After that, the mode of tax collection and administration has also undergone many changes, but basically it is moving towards the direction of information, which has promoted the development of tax collection and management information in China, especially through the first and second phases of the Gold tax Project. The third phase of construction, basically formed the existing pattern of tax information in our country. After a series of information engineering construction, the tax information system of our country has accumulated a large amount of tax data, and has been producing new data continuously. Such huge data, as long as the full use of it, is a valuable resource. Therefore, how to make full and effective use of these data for the management of tax sources in China is a subject of applied research value. This paper adopts the research methods of theoretical analysis and case analysis, followed the ideas of background introduction, theoretical analysis, current situation analysis, case analysis and policy advice. The paper is divided into three parts: the first part is the theoretical part, including the introduction and the second chapter. This part is the basis of this paper. It summarizes the domestic and foreign research on tax source management and big data, points out the innovation of the article, and discusses the theoretical basis of tax source management and the technology and idea of big data. Then it expounds the utilization value of big data in the management of tax sources and the application mechanism of big data in the management of tax sources, which lays a theoretical foundation for the following articles. The second part discusses the relationship between big data and tax source management, introduces the current situation of tax source management in our country, the impact of big data on tax source management and the space that tax source management can improve from the perspective of big data. This paper expounds the significance of big data in improving the level of tax source management and points out the obstacles existing in the application of big data in the management of tax sources. The third part is case reference and policy recommendations, introducing two typical cases of using big data to improve the management of tax sources and the case of self-reform made by the Bureau of Internal Revenue in order to adapt to the development of big data. On the basis of analyzing the case, we get some enlightenment. Then combined with the application path of big data and the inspiration of actual cases, this paper puts forward six suggestions on how to construct the tax big data and how to improve the quality of the management of tax sources by effective use of big data.
【學(xué)位授予單位】：中國(guó)財(cái)政科學(xué)研究院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F812.42

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