摘 要
随着信息技术的迅猛发展，大数据技术在各领域的应用日益广泛，税务稽查作为税收征管的重要环节，也亟需借助大数据手段提升效率与精准度。本研究旨在探讨大数据技术在税务稽查中的具体应用及其效果评估，通过分析其对传统稽查模式的改进作用，为优化税务管理提供理论支持与实践指导。研究采用文献分析、案例研究与实证分析相结合的方法，选取某地区税务部门为样本，对其引入大数据技术后的稽查流程、数据处理方式及成果进行深入剖析。结果表明，大数据技术的应用显著提升了税务稽查的智能化水平，实现了从人工筛查向智能分析的转变，大幅降低了稽查成本，同时提高了问题发现的准确率和覆盖率。此外，通过构建风险预警模型，税务部门能够提前识别潜在的税收风险，从而实现由被动稽查向主动防控的转型。本研究的创新点在于首次系统性地评估了大数据技术在税务稽查中的综合效果，并提出了基于数据驱动的风险评估框架，为其他地区推广类似技术提供了可借鉴的经验。总体而言，大数据技术的应用不仅增强了税务稽查的科学性和有效性，还为构建现代化税收治理体系奠定了坚实基础，具有重要的理论价值和实践意义。
关键词：大数据技术；税务稽查；风险预警模型；智能化水平；数据驱动
Abstract
With the rapid development of information technology, the application of big data technology in various fields is becoming increasingly widespread. As an important part of tax administration, tax auditing urgently needs to leverage big data approaches to enhance its efficiency and accuracy. This study aims to explore the specific applications and effectiveness evaluation of big data technology in tax auditing, analyzing its role in improving traditional auditing models and providing theoretical support and practical guidance for optimizing tax management. By employing a combination of literature analysis, case studies, and empirical analysis, this research selects a regional tax authority as a sample to conduct an in-depth examination of its auditing processes, data processing methods, and outcomes after the introduction of big data technology. The results indicate that the application of big data technology has significantly improved the智能化 level of tax auditing, facilitating a transition from manual screening to intelligent analysis, substantially reducing auditing costs while increasing the accuracy and coverage of issue detection. Furthermore, through the construction of risk warning models, tax authorities are able to proactively identify potential tax risks, enabling a transformation from passive auditing to active prevention and control. The innovation of this study lies in its first systematic assessment of the comprehensive effects of big data technology in tax auditing and the proposal of a data-driven risk assessment fr amework, offering replicable experiences for other regions to adopt similar technologies. Overall, the application of big data technology not only enhances the scientific nature and effectiveness of tax auditing but also lays a solid foundation for constructing a modernized tax governance system, demonstrating significant theoretical value and practical implications.
Keywords: Big Data Technology; Tax Audit; Risk Warning Model; Intelligence Level; Data-Driven
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状分析 1
1.3本文研究方法与技术路线 2
2大数据在税务稽查中的应用基础 2
2.1大数据技术的核心特征 2
2.2税务稽查的基本流程与需求 3
2.3大数据与税务稽查的结合点分析 3
2.4数据驱动型税务稽查的优势探讨 3
2.5应用基础的挑战与解决路径 4
3大数据在税务稽查中的具体应用实践 4
3.1数据采集与预处理技术的应用 5
3.2风险识别模型的设计与优化 5
3.3异常行为检测算法的实施效果 5
3.4数据可视化工具在稽查中的作用 6
3.5实践案例分析与经验总结 6
4大数据在税务稽查中的效果评估 7
4.1效果评估指标体系的构建 7
4.2税收遵从度提升的量化分析 7
4.3稽查效率与成本效益的对比研究 8
4.4数据质量对评估结果的影响分析 8
4.5改进方向与未来展望 9
结论 9
参考文献 11
致 谢 12
