【作者】 魏军波；

【导师】 吴应宇；

【作者基本信息】 东南大学 ， 管理科学与工程， 2018， 博士

【摘要】 “互联网+”对传统的税收管理提出了重大的挑战,包括云计算在内的技术发展对传统的税收风险管理提出了新的要求。一般认为,传统的税收征管模式是基于征纳双方,为防范税收风险而构建的制度框架。一定程度上,税收风险管理主要是围绕国家财政利益最大化去构建风险管理系统,忽视了税收征管部门与其他管理部门合作协同,去防范社会税收风险的发生。近年来,随着理论界与实务界对“互联网+”技术应用,以及对由此产生影响的研究不断深入,将税收风险纳入多维度视角进行探讨,已经得到学术界的认同,成为一个亟待研究的课题。事实上,国内的税收征管部门已经结合大数据、云计算等新技术,尝试构建新的税收征管体制,以防范税收风险的发生。实践催生了理论研究的必要。论文选择基于社会税收风险的视角,探讨社会税收风险管理的理论机理,并进一步结合实证研究,提出社会税收风险管理系统的优化对策。其选题意义在于:其一,拓宽了“互联网+”政务模式在税收征管系统中的应用,使得税收管理服务逐渐由单元化、微元化向社会化演化;其二,通过构建蚁群聚类算法和云服务技术基础,通过大数据平台,识别税收风险,构建了面向社会的社会税收风险管理人机交互系统。这为探讨“互联网+”背景下社会税收风险管理的技术路径提供了有效的尝试。为了探讨社会税收风险管理系统优化的理论机理与相关对策,论文主要从以下几个方面进行了讨论:(1)基于社会契约视角,论文刻画了社会税收风险概念的内涵和外延。将税收风险产生的动因与后果,从传统的征纳税双方拓展到社会治理层面进行诠释,构建了社会福利效用目标函数,提出了优化税收风险管理模型。据此,逻辑推演了影响社会税收风险的相关因素。结合“互联网+”,论文提出了税务部门可以通过与其他利益相关者的协同,以防范税收风险的对策建议。(2)构建了社会税收风险传播模型。论文探索性地将征税双方之外的社会利益相关方纳入模型,通过建立目标函数,引入代际变化(社会效用贴现因子)等因素。藉此分析影响税收风险的因素以及动态演变机理,对可能的后果进行理论推演,阐释了税收风险管理对社会经济风险、社会总体福利的显著影响。(3)实证研究方面,论文提出了JS省A市的社会税收风险管理方案。基于互联网+、大数据、机器学习、云服务等现代技术方法和平台,论文采用现代技术方法,研究社会税收风险管理优化系统逻辑模型构建,提出了具体的社会税收风险优化管理方法和对策。即,A市税收征管部门协同社会利益相关方建立社会税收风险训练模型、推送模型。操作层面上,则是通过完善社会税收风险识别和管理知识库系统,强化征管,降低税收风险。更多还原

【Abstract】 "Internet +" poses a major challenge to the traditional tax administration.The development of technology,including cloud computing,puts forward new requirements for the traditional tax risk management.Generally speaking,the traditional system of tax collection and management is based on the two parties of tax collector and tax payer,which are the institutional frameworks to prevent tax risks.To a certain extent,tax risk management mainly focuses on the maximization of national financial revenue and ignores the cooperations between the tax administration and other departments,which are effective to prevent the occurrence of social tax risk.In recent years,with the application of "Internet +" technology in the theoretical and practical fields and the deepening research on the impacts,it has been recognized by the academic circle that the research of the tax risk should be brought into a multi-dimensional perspective.In fact,the domestic tax administration departments have tried to build a new tax collection and management system in order to prevent the occurrence of tax risk by combining the new technology of big data and cloud computing.Practice has spawned the necessity of theoretical research.Based on the perspective of social tax risk and the empirical research,this paper discusses the theoretical mechanism of the social tax risk management and puts forward the Optimization Countermeasures of the social tax risk management system.The significance of this topic lies in the following aspects.Firstly,it broadens the application of the "Internet +" in the tax collection and management system,and makes the tax management and service evolve from the unitization and microelement to the socialization.Secondly,by constructing the ant colony clustering algorithm and the cloud service technology foundation,it identifies the tax risk through the big data platform and establishing a human-computer interaction system of social tax risk management.This provides an effective attempt to explore the technological path of social tax risk management under the background of "Internet +".In order to explore the theoretical mechanism and relevant countermeasures of optimizing the social tax risk management system,the paper mainly discusses the following aspects:Firstly,from the perspective of social contract,the paper depicts the connotation and denotation of the concept of social tax risk.This paper explains the causes and consequences of tax risks from the traditional tax collectors and taxpayers to the level of social governance,constructs the utility objective function of social welfare,and puts forward an optimized tax risk management model.Accordingly,logic deduces the relevant factors that affect social tax risk.Combined with "Internet +",the paper proposes the suggestion that tax authorities can prevent tax risks through collaboration with other stakeholders.Secondly,a social tax risk propagation model is constructed.This paper applies the social stakeholders other than taxpayers into the exploratory model,establishes an objective function,and introduces intergenerational changes(social utility discount factor)and other factors.By analyzing the factors affecting tax risks and the dynamic evolution mechanism,the possible consequences are deduced theoretically,and the significant impacts of tax risk management on social economic risk and social welfare are explained.Thirdly,the paper proposes a social tax risk management plan for the city A of JS province for the empirical research.Based on modern technology methods and platforms such as Internet +,big data,machine learning and cloud services,this paper studies the logic model construction of a social tax risk management optimization system,and puts forward specific methods and countermeasures for optimizing social tax risk management.Specifically,the tax administration and the social stakeholders should establish the social tax risk training and push model.On the operational level,the tax risk could be reduced by improving the tax risk identification and knowledge base management system and the strengthening of tax administration.更多还原