大数据在国际税收中的应用与挑战

摘 要

随着全球化进程的加速和数字经济的蓬勃发展，国际税收领域面临着前所未有的复杂性和挑战，特别是在跨境交易透明化、税基侵蚀与利润转移（BEPS）以及税收征管效率提升等方面。在此背景下，大数据技术以其强大的数据处理能力和分析能力为国际税收管理提供了新的解决方案。本研究旨在探讨大数据技术在国际税收中的应用潜力及其面临的挑战，并提出针对性的优化策略。研究采用文献分析法、案例研究法和实证分析法相结合的方式，系统梳理了大数据技术在税收信息共享、风险评估模型构建以及纳税遵从度提升等领域的具体实践。研究发现，大数据技术能够显著提高税务机关的数据整合能力，优化税收风险管理流程，并通过智能化手段降低纳税人合规成本。然而，其应用也面临数据隐私保护、跨国数据流动限制以及技术标准不统一等诸多挑战。本研究创新性地提出了基于多方安全计算和联邦学习的跨境数据协作框架，以平衡数据利用与隐私保护之间的矛盾。此外，研究还强调了国际合作机制的重要性，建议通过建立统一的技术规范和法律框架来促进全球范围内的税收治理协同。总体而言，本研究不仅揭示了大数据技术在国际税收领域的巨大潜力，也为解决相关问题提供了理论支持和实践指导，对推动国际税收数字化转型具有重要意义。

 With the acceleration of globalization and the vigorous development of the digital economy, the international taxation domain is confronted with unprecedented complexity and challenges, particularly in the areas of cross-border transaction transparency, base erosion and profit shifting (BEPS), and the enhancement of tax administration efficiency. In this context, big data technology, with its robust data processing and analytical capabilities, offers new solutions for international tax management. This study aims to explore the application potential of big data technology in international taxation and address the challenges it faces while proposing targeted optimization strategies. By integrating literature analysis, case studies, and empirical analysis, the research systematically examines the practical applications of big data technology in tax information sharing, risk assessment model construction, and taxpayer compliance improvement. The findings indicate that big data technology can significantly enhance the data integration capabilities of tax authorities, optimize tax risk management processes, and reduce taxpayer compliance costs through intelligent means. However, its implementation encounters numerous challenges, including data privacy protection, restrictions on cross-border data flows, and the lack of unified technical standards. Innovatively, this study proposes a cross-border data collaboration fr amework based on multi-party secure computation and federated learning to balance the contradiction between data utilization and privacy protection. Additionally, the study underscores the importance of international cooperation mechanisms and recommends establishing unified technical specifications and legal fr ameworks to promote global tax governance collaboration. Overall, this research not only reveals the immense potential of big data technology in the field of international taxation but also provides theoretical support and practical guidance for addressing related issues, playing a significant role in advancing the digital transformation of international taxation.

Keywords: International Taxation; Big Data Technology; Base Erosion And Profit Shifting (Beps); Multi-Party Secure Computation; Cross-Border Data Collaboration

目  录
1绪论 1
1.1大数据与国际税收的研究背景 1
1.2研究大数据在国际税收中的意义 1
1.3国内外研究现状分析 1
1.4本文研究方法与创新点 2
2大数据在国际税收中的应用基础 2
2.1国际税收的基本概念与特点 2
2.2大数据技术的核心功能 3
2.3数据驱动的国际税收管理框架 3
2.4应用大数据的技术条件分析 4
2.5国际税收数据的获取与处理 5
3大数据在国际税收中的具体应用 5
3.1跨境交易的数据监控与分析 5
3.2税收合规性的自动化评估 6
3.3基于大数据的税收风险预警系统 6
3.4数据挖掘在税收审计中的实践 7
3.5国际税收合作中的数据共享机制 7
4大数据在国际税收中的挑战与应对策略 8
4.1数据隐私与安全保护问题 8
4.2跨国数据流动的法律障碍 8
4.3技术实施的成本与效率权衡 9
4.4国际税收规则的适应性调整 9
4.5提升大数据应用能力的路径 9
结论 10
参考文献 11
致    谢 12