摘要
大数据拓宽了税收治理的概念范围,对税收治理提出了更高的质量要求。本文从大数据税收治理的内涵和发展现状着手,深入分析了大数据治税对提升税收治理水平、实现税收治理体系和治理能力现代化的重要意义,并从营造良好的大数据税收治理法治环境、建立有效的大数据税收治理体系、打造科学的大数据税收治理技术平台等三个方面对完善我国税收治理给出了完善建议,以期为实现税收治理现代化提供参考。
Big data broadens the scope of tax governance and puts the higher quality requirements on tax governance. Starting with the connotation and development status of big-data-driven tax governance, this paper analyzes deeply the significance of big-data-based taxation on the improvement of tax governance and the modernization of tax governance system and governance ability. The paper gives some suggestions on perfecting the tax governance in China by creating a better legal environment for big-data-based tax governance, establishing an effective big-data-based tax governance system and building a technical platform for big-data-based tax governance, so as to provide a reference for the modernization of tax governance.
引文
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