智能税收风险防控管理研究VIP专享

下载后可任意编辑智能税收风险防控管理讨论智能税收风险防控管理讨论 覃钰路 许卉 【摘 要】论文以税收风险管理为导向、大数据为基础、纳税风险评估为重点、以信息管税为依托，旨在降低税务部门在税源管理过程中因纳税人合法纳税意识不足、违法纳税成本不高而产生的税款流失的税收管控风险，同时，解决因各监管部门涉税信息共享不足、监管不到位造成的征税效能低下的问题，探究为各监管部门提供统一的针对税收风险识别、分析、预警的工具或手段。论文对此进行深化的思考和讨论，以期为智能税收风险防控管理设计综合性风险管理分析模型提供思路和建议。 【 Abstract】 The paper is guided by the tax risk management ， based on big data， focused on the tax payment risk assessment and supported by information tax management. This paper aims to reduce the tax management and control risk of tax loss caused by the lack of taxpayers" awareness of legal tax payment and low cost of illegal tax payment in the process of the tax source management. At the same time， the paper aims to solve the problem of low efficiency of tax collection caused by insufficient tax information sharing and inadequate supervision and management of various regulatory departments. It is necessary to explore to provide a unified tool or mean for tax risk identification ， analysis and early warning for various regulatory departments. This paper deeply considers and studies these contents， so as to provide ideas and suggestions for the design of comprehensive risk management and analysis model of intelligent tax risk prevention， control and management. 【关键词】税收风险;风险管理;税收管理;智能税收 【 Keywords 】 tax risk; risk management; tax management; 1下载后可任意编辑intelligent tax 【 中 图 分 类 号 】 F812.42 【 文 献 标 志 码 】 A 【文章编号】1673-1069（20XX）04-0027-02 1 引言 国家税务总局在 20XX 年 12 月 12 日，官宣设立社会保险费司和税收...