本文選題：大數(shù)據(jù) + 稅收征管�。� 參考：《天津工業(yè)大學(xué)》2017年碩士論文

【摘要】：稅收成本高的問題一直是困擾各國的稅收主要問題,我國的稅收成本達(dá)到了稅收成本的8%之多。相比較而言,美國的稅收成本只有稅收收入的0.5%,而日本也剛剛達(dá)到1%左右。然而隨著經(jīng)濟(jì)的快速發(fā)展以及移動(dòng)互聯(lián)網(wǎng)技術(shù)和云計(jì)算技術(shù)的飛速進(jìn)步,整個(gè)社會(huì)已經(jīng)步入一個(gè)新的時(shí)代——大數(shù)據(jù)時(shí)代。隨著移動(dòng)互聯(lián)網(wǎng)、物聯(lián)網(wǎng)和數(shù)據(jù)挖掘等信息技術(shù)的迅猛發(fā)展,我們正步入全新的大數(shù)據(jù)時(shí)代。大數(shù)據(jù)時(shí)代的到來,對(duì)人類探索和使用數(shù)據(jù)是一個(gè)全新的挑戰(zhàn)。大數(shù)據(jù)技術(shù)的發(fā)展也從最初的對(duì)數(shù)據(jù)的批量自動(dòng)處理,逐步發(fā)展到現(xiàn)在對(duì)數(shù)據(jù)多維度的分析和數(shù)據(jù)挖掘建模等方面。這些技術(shù)要求說明,人類對(duì)數(shù)據(jù)處理的技術(shù)的需求越來越高。大數(shù)據(jù)本身在不同的方面展現(xiàn)出了自己不同的屬性,因此要把握數(shù)據(jù)的價(jià)值就必須牢牢抓住其自身的屬性特點(diǎn)。大數(shù)據(jù)的發(fā)展對(duì)我國的稅收管理來說既是機(jī)遇同時(shí)也是一個(gè)新的挑戰(zhàn)。將大數(shù)據(jù)技術(shù)與稅收相結(jié)合是我國稅收工作的新的難題。對(duì)于稅收的信息現(xiàn)代化管理,我國要不斷的細(xì)化稅收管理的最優(yōu)路徑,逐步提升稅收工作的效率。本文認(rèn)為稅收征管與大數(shù)據(jù)相結(jié)合,是順應(yīng)時(shí)代發(fā)展規(guī)律的變革,是對(duì)稅收征管的改進(jìn)和完善,國、地稅合作并不意味著分稅制改革失敗或倒退的結(jié)論。相信國、地稅合作是國家深化經(jīng)濟(jì)體制改革,行政體制改革的重要環(huán)節(jié)之一。本文利用項(xiàng)目管理的思想對(duì)我國稅收的征管流程進(jìn)行了詳細(xì)的分析,并運(yùn)用相關(guān)管理技術(shù)來分析我國稅收的問題,其中主要從稅收流失、稅收征管效力以及稅務(wù)數(shù)據(jù)來分析造成稅收征管問題的技術(shù)原因,并提出了相對(duì)應(yīng)的解決方案。在以大數(shù)據(jù)為基礎(chǔ)的稅收征管模式下,使得稅收征管體制能夠順應(yīng)時(shí)代的發(fā)展,在大數(shù)據(jù)時(shí)代下利用信息技術(shù)的發(fā)展為稅收工作提供更多的便利。
[Abstract]:The problem of high tax cost has always been a major problem in various countries. The tax cost of our country has reached as much as 8% of the tax cost. By comparison, the cost of tax revenue in the United States is only about 0.5 percent of the tax revenue, while in Japan it has just reached about 1 percent. However, with the rapid development of economy and the rapid progress of mobile Internet technology and cloud computing technology, the whole society has entered a new era-big data era. With the rapid development of information technology, such as mobile Internet, Internet of things and data mining, we are stepping into a new era of big data. The arrival of big data era is a new challenge for human beings to explore and use data. The development of big data technology has also developed from the initial batch automatic processing of data to the present multi-dimensional data analysis and data mining modeling. These technical requirements show that human demand for data processing technology is increasing. Big data itself displays its own attributes in different aspects, so to grasp the value of data, we must firmly grasp its own attribute characteristics. The development of big data is not only an opportunity but also a new challenge to our tax administration. The combination of big data technology and taxation is a new difficult problem in China's tax work. For the modernization of tax information management, our country should constantly refine the optimal path of tax management, and gradually improve the efficiency of tax work. This paper holds that the combination of tax collection and management with big data is the change of the development law of the times and the improvement and perfection of tax collection and management. The cooperation of national and local tax does not mean the failure or retrogression of the reform of the tax sharing system. It is believed that the cooperation of local tax is one of the important links in deepening the reform of economic system and administrative system. This paper uses the idea of project management to analyze the process of tax collection and management in our country in detail, and applies the related management technology to analyze the problems of tax collection in our country, mainly from the loss of tax revenue. The effectiveness of tax collection and management and tax data are analyzed to analyze the technical causes of tax collection and management problems, and the corresponding solutions are put forward. Under the model of tax collection and management based on big data, the tax collection and management system can adapt to the development of the times. In the era of big data, the development of information technology can provide more convenience for the tax collection work.
【學(xué)位授予單位】：天津工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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本文編號(hào)：1984772