大数据背景下的税务征管模式创新

摘 要

在大数据技术迅猛发展的背景下，传统税务征管模式面临诸多挑战，亟需通过技术创新提升征管效率与精准度。本研究旨在探索大数据技术对税务征管模式的重塑作用，并提出一种基于大数据分析的智能化税务征管新模式。研究采用文献分析、案例研究与实证分析相结合的方法，深入剖析大数据技术在数据采集、风险识别及决策支持等方面的应用潜力。通过对国内外典型实践的对比分析，发现大数据技术能够显著优化税务征管流程，提高数据利用效率并降低征纳成本。研究结果表明，基于大数据的税务征管模式可通过多源数据融合实现纳税人行为的动态监测与风险预警，同时为个性化服务和精准监管提供技术支持。此外，该模式还具备较强的扩展性与适应性，可有效应对复杂多变的税收环境。本研究的主要创新点在于构建了以数据驱动为核心的智能化税务征管框架，强调技术与管理的深度融合，并提出了具体实施路径。这一研究成果不仅为税务部门提供了理论参考与实践指导，也为推动税收治理体系现代化贡献了重要思路。

 In the context of the rapid development of big data technology, the traditional tax administration model faces numerous challenges and urgently requires technological innovation to enhance its efficiency and accuracy. This study aims to explore the transformative role of big data technology in reshaping the tax administration model and proposes an intelligent tax administration fr amework based on big data analysis. By integrating literature analysis, case studies, and empirical research, this study thoroughly examines the application potential of big data technology in areas such as data collection, risk identification, and decision support. Through comparative analysis of domestic and international best practices, it is found that big data technology can significantly optimize tax administration processes, improve data utilization efficiency, and reduce compliance costs. The results indicate that a tax administration model grounded in big data can achieve dynamic monitoring and risk warning of taxpayer behavior through multi-source data integration, while providing technical support for personalized services and precise regulation. Moreover, this model demonstrates strong scalability and adaptability, effectively addressing the complex and ever-changing tax environment. A key innovation of this study lies in constructing an intelligence-driven tax administration fr amework centered on data, emphasizing the deep integration of technology and management, and proposing concrete implementation pathways. This research not only offers theoretical insights and practical guidance for tax authorities but also contributes critical ideas toward the modernization of the tax governance system.

Keywords: Big Data Technology; Tax Administration; Intelligent Mode; Data Driven; Risk Warning

目  录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状综述 1
1.3本文研究方法与创新点 2
2大数据技术在税务征管中的应用基础 2
2.1大数据技术的核心特征分析 2
2.2税务征管对大数据的需求分析 3
2.3数据驱动的税务管理框架构建 3
2.4技术实施的关键挑战与对策 4
3大数据背景下的税务征管模式设计 4
3.1模式创新的基本原则与目标 4
3.2基于大数据的风险评估体系构建 5
3.3数据共享机制的设计与优化 5
3.4智能化税务稽查流程设计 6
3.5模式创新的实践案例分析 6
4创新模式的实施路径与保障机制 7
4.1实施路径的选择与规划 7
4.2数据安全与隐私保护策略 7
4.3法律法规的适应性调整分析 8
4.4人才培养与技术支持体系构建 8
4.5效果评估与持续改进机制 9
结论 9
参考文献 11
致    谢 12