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中共中央五中全会中提出要实施网络强国战略,实施“互联网+”行动计划,发展共享经济,实施国家大数据战略。随着信息技术迅猛发展,面对着这样一个千网融合、万物互联的时代,传统的税收监管方式正受到新兴业态经济的严峻挑战,许多原有的税收监管方法已不适用对电子数据的监管。本文结合江西实际,参照国外的税收监管经验,以电子申报、电子凭证以及财务管理软件的税收监管为研究重点,从我省税收法治的完善、网上监管系统的建立、“大数据”平台的构建、风险管理的新模式以及“专业化”人才的培养等五方面,提出了相应的监管对策,为我省传统的税收管理向现代信息技术管理转变建言献策。
The Fifth Plenary Session of the CPC Central Committee proposed to implement the strategy of “building a strong nation by means of networks”, implement an “Internet +” plan of action, develop a shared economy and implement a national big data strategy. With the rapid development of information technology, facing the era of the integration of thousands of networks and the interconnection of all things, the traditional way of tax regulation is being harshly challenged by the new state-owned economy. Many of the original methods of tax regulation are no longer applicable to the regulation of electronic data . In this paper, the actual Jiangxi, with reference to foreign tax regulatory experience to electronic filing, electronic vouchers and financial management software tax regulation as the focus of research, from the improvement of tax law in our province, the establishment of online regulatory system, “big data ” platform The new mode of risk management and the training of “specialization” talents, put forward corresponding regulatory measures, and offer advice and suggestions for the transformation from the traditional tax administration in our province to the modern management of information technology.