大数据时代对地税系统推进信息管税的对策研究

【作者】 张静；

【导师】 常永华；

【作者基本信息】 陕西师范大学 ， 公共管理硕士（专业学位）， 2016， 硕士

【摘要】 信息管税是当前税务机关开展税收征管工作的必由之路,是大数据时代开展税收征收管理的大势所趋,是构建新的征管模式、促进经济快速发展的重要举措,其实质就是培养税收风险管理思维,利用现代化的信息技术对海量涉税数据进行采集、归类、存储、加工、分析、应用以及传递的全过程,具体包括涉税数据管理、纳税评估、风险管理、征管质量考核、征管状况分析、综合业务平台应用等内容,税制改革、税收法律法规修订、征管体制变革、信息化普及程度等因素也影响着信息管税工作的发展。信息管税对税收征管水平的提高起到至关重要的作用,因此,要通过信息管税,加快推动税收体制改革,实现税源专业化管理,提升税收风险监控的精确度,有效降低执法风险,提高纳税人的纳税遵从度,减少税收违法违章行为的发生,从而为税收现代化体系的早日实现打下坚实的基础。目前,在税制结构调整的大背景下,大数据思维的引入,涉税数据量日益增长,越来越多的学者开始关注信息管税,并形成了许多科研成果,为信息管税工作保驾护航。本文首先从信息管税的研究背景、重要意义、国内外研究成果以及研究的思路方法入手,结合大数据时代背景,总结国内外先进经验,对信息管税的内涵以及税收管理理论、纳税遵从理论、税收风险、信息不对等、大数据等其相关的理论知识进行详细介绍,为本文主要研究内容的开展提供可靠的理论根据。其次,阐述了西咸新区地税系统开展信息管税工作的现实情况和取得的成效,西咸新区地税局通过广泛的调研,结合新区的特点,确立了“机构扁平化,管理专业化,机关实体化”的征管改革思路,提出了“五以五化五用”的数据管理总要求,推行“团队+风险”的工作模式,实现了连续两年税收收入的较快增长。再次,认真分析了目前制约西咸新区地税系统信息化进程的因素,一是怎么干的问题,基层单位对信息管税工作无从下手;二是由谁干的问题,普遍存在“人少更不强”的问题;三是怎么干好的问题,信息管税工作推行费劲、推动艰难。最后,从管理理念、模式、结构、信息化建设、体制机制以及人才培养等方面入手提出了切合实际的具体对策,为推动基层地税机关税收信息化建设的发展增砖添瓦,一是营造信息管税工作的良好氛围,树立大数据和风险管理理念,提升纳税服务质量;二是要加快税制改革、健全法律法规、畅通信息共享渠道,进而消除信息不对等,提高纳税人税收遵从度;三是建立健全数据管理机制,进一步规范数据采集,提高数据质量,强化数据的加工分析,提升利用率;四是加强信息化建设,确保金税三期工程和数据管税平台顺利上线应用,信息安全稳步提升;五是加强税收业务和信息技术复合型人才的培养,进一步创新人才培养方式,拓宽人才渠道。更多还原

【Abstract】 Information Management Tax is the evitable way to develop work for current tax authorities,the mainstream trend to launch tax management in the age of big data,also the necessary way to establish new taxation control to accelerate the economic development.The essence of it is the full process to cultivate managing thinking of tax risk,to use the modern informational technique to collect,categorize,store,process,analyze and transform huge amount of tax data,which specifically include management of tax data,tax payment evaluation,risk management,taxation quality assessment,taxing situation analyze,integrated service and so on.Tax system reformation,revision of tax laws,reformation of taxation system and other relevant factors could also effect the development of information management tax.Information management tax plays an crucial part in the increase of tax management,thus,by using information tax management,we could improve the taxing system reformation,to achieve the professional management of tax fund,increase the precision of risk control and decrease the tax enforcement risk,raise the tax payer compliance level,reduce the tax payer unlawful act,so that it could lay a solid foundation of the achievement of modern tax system.Nowadays,under the circumstance of tax system structure revision,as the big data thinking grows,tax-relevant date increases,more and more experts start to pay attention to information tax management and establish lots of scientific achievement to escort the tax work.This essay starts with the research background and magnificence of information tax management,and the domestic and abroad research achievements,connecting the big data background,summarize the advanced experiences,based on this,it introduces tax management theory,tax risk,Information-non-reciprocity Structure,big data and other relevant things specifically,which is the theoretical foundation.Secondly,it illustrates the current situation and achievement of information tax management in Xi Xian New Area after a scries of research,the local taxation bureau come up with the new reforming concept "simplify authorities,specialize management,specify work" and the new information managing demand“five new base five new demands,five new uses",carry out "Team+Risk" working mode,and it has achieved two-year tax revenue increase.Then,it analyzes several factors that limit the development of Xi Xian New Area,the first one is How to do it,the basic unit don’t know how to deal with it,the second one is Who can do it,"No enough professional people" is a problem exist among many places,the third one is How to do it well,it is difficult to push information tax management work.Lastly,it comes up with several solutions to solve the problems of managing thinking,mode,structure,informational construction and personnel training,the first one is to establish nice information tax working atmosphere,set up big data and risk management concept,the second one is to accelerate the tax system reform,to complete laws,to eliminate the situation of information-non-reciprocity to improve tax payer compliance level,the third one is to establish complete data managing system,to standardize data collection,improve data quality,strengthen the data analysis,the forth one is the improve the informational construction,assure the use of data tax management platform develops smoothly,increase the informational safety,the fifth one is to cultivate more professional people,and improve the way training people.更多还原