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大数据背景下智慧税务建设研究

书 名: 大数据背景下智慧税务建设研究
作 者:  李为人 付广军
I S B N: 978-7-5228-0915-1
丛 书 名: 中国社会科学院大学文库 订阅
关 键 词:  智能技术 大数据 数字经济 智慧税务
出版日期: 2022-11-01

中文摘要

推进智慧税务建设已成为当今税收征管改革的基本目标之一。各级税务部门在实践中积极探索智慧税务建设路径和规律,为以税收大数据为驱动的智慧税务建设创造条件。本书浓缩了全国税收科研战线有关智慧税务建设的最新研究成果。全书分“总论”“智慧税务理论篇”“智慧税务建设篇”“智慧税务治理篇”“智慧税务服务篇”“智慧税务稽查篇”六个部分,共25份报告,重点探讨了各地智慧税务建设的推进情况、取得的成绩和面临的问题,提出智慧税务建设、治理、服务和稽查的愿景、理念、模式及路径。本书突出特点是研究从各个层面展开,既有理论性较强的报告,也有实证性较强的报告;既有从全国角度开展研究的报告,也有结合区域特点的报告,力求丰富智慧税务建设的文献,推动我国智慧税务理论和实践的进一步深化。

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