大数据技术在税收征管中的风险防控

摘 要

随着数字经济的快速发展，大数据技术在税收征管领域的应用日益广泛，但其潜在风险也逐渐显现，这为税收治理现代化带来了新的挑战。本研究旨在探讨大数据技术在税收征管中的风险防控机制，通过分析技术应用过程中的数据安全、隐私保护及算法偏差等问题，提出系统性的解决方案。研究采用文献分析与案例研究相结合的方法，对国内外相关实践进行深入剖析，并结合我国税收征管的实际需求，构建了一套基于多层次风险评估的大数据应用框架。研究结果表明，大数据技术在提升税收征管效率的同时，也可能因数据质量不足、技术滥用或监管缺失而引发合规性风险和决策偏差。为此，本文创新性地提出了“动态风险预警模型”，该模型能够实时监测数据流动过程中的异常行为，并通过智能化手段降低潜在风险。此外，研究还强调了法律规范和技术标准的重要性，建议从制度设计和技术保障两个维度协同推进风险防控工作。总体而言，本研究不仅为税收征管领域提供了理论支持，也为其他公共管理领域的数字化转型提供了有益借鉴，其主要贡献在于明确了大数据技术应用的风险特征，并提出了具有可操作性的防控策略，从而为实现精准化、智能化的税收治理奠定了基础。

With the rapid development of the digital economy, the application of big data technology in tax administration is becoming increasingly widespread, yet its potential risks are also gradually emerging, posing new challenges to the modernization of tax governance. This study aims to explore the risk prevention mechanism of big data technology in tax administration by analyzing issues such as data security, privacy protection, and algorithmic bias during the application process, thereby proposing systematic solutions. The research employs a combination of literature analysis and case studies, conducting an in-depth examination of domestic and international practices while aligning with the actual needs of tax administration in China, to construct a big data application fr amework based on multi-level risk assessment. The results indicate that while big data technology enhances the efficiency of tax administration, it may also trigger compliance risks and decision-making biases due to insufficient data quality, technological misuse, or regulatory gaps. In response, this paper innovatively proposes a "dynamic risk warning model," which can monitor abnormal behaviors in the data flow process in real time and reduce potential risks through intelligent means. Furthermore, the study emphasizes the importance of legal norms and technical standards, recommending the advancement of risk prevention work from both institutional design and technical assurance perspectives. Overall, this research not only provides theoretical support for the field of tax administration but also offers valuable insights for the digital transformation of other public management domains. Its primary contribution lies in clarifying the risk characteristics of big data technology applications and proposing operational prevention strategies, thereby laying the foundation for achieving precise and intelligent tax governance.

Keywords: Big Data Technology; Tax Administration; Risk Prevention And Control; Dynamic Risk Warning Model; Data Security

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研究方法与技术路线 2
2大数据技术在税收征管中的应用基础 2
2.1大数据技术的核心特征分析 2
2.2税收征管的基本流程与需求 3
2.3大数据技术与税收征管的契合点 3
2.4数据驱动型税收管理模式的优势 4
3大数据技术在税收征管中的风险识别 4
3.1数据采集环节的风险分析 4
3.2数据存储与传输的安全隐患 5
3.3数据分析过程中的偏差问题 5
3.4隐私保护与合规性挑战 6
4大数据技术在税收征管中的风险防控策略 6
4.1构建多层次的数据安全体系 6
4.2提升数据分析的精准性和透明度 7
4.3强化隐私保护的技术与制度保障 7
4.4推动跨部门协作以降低系统性风险 8
结论 8
参考文献 10
致    谢 11