首页|欧盟成员国税收征管领域人工智能应用情况比较分析

欧盟成员国税收征管领域人工智能应用情况比较分析

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在全球数字化转型的大背景下,人工智能在各领域的应用取得了长足的进展.本文对欧盟成员国税收征管领域人工智能应用情况进行梳理,发现其具有应用起步较早、聚焦税收风险管理、纳税服务发展加速、应用链条完整、应用与监管并重等特点,并针对我国人工智能税收征管应用现状,提出加强顶层设计、制定应用规则、完善技术应用机制、加强合作交流等建议.
A Comparative Analysis of Artificial Intelligence Application in Tax Administration in EU Member States
In the context of global digital transformation,the application of artificial intelligence in various fields has made great progress.This paper sorts out the application of artificial intelligence in tax collection and management in EU member states,and finds that it has the characteristics of early application start,aggregated tax risk management,accelerated development of tax services,complete application chain,and equal emphasis on application and supervision.In view of the current situation of the application of artificial intelligence in China's tax collection and administration,the paper puts forward some suggestions,including strengthening top-level design,formulating application rules,improving technology application mechanism,and enhancing cooperation and exchange.

Artificial intelligenceTax collection and administrationRisk management

陈洁

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国家税务总局海南省税务局

人工智能 税收征管 风险管理

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(4)
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