特区经济2024,Vol.423Issue(4) :141-144.

基于大数据的企业税收风险管理内控系统研究

Research on the Internal Control System of Enterprise Tax Risk Management Based on Big Data

黎蕙莹 辛诚 周语轩
特区经济2024,Vol.423Issue(4) :141-144.

基于大数据的企业税收风险管理内控系统研究

Research on the Internal Control System of Enterprise Tax Risk Management Based on Big Data

黎蕙莹 1辛诚 1周语轩1
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作者信息

  • 1. 北京理工大学珠海学院,广东 珠海 519000
  • 折叠

摘要

增强企业内部税收风险管理,是提高企业税收遵从度的有效举措,更是进一步深化税收征管改革的重要内容.随着全球经济的快速发展和税法的日益复杂化,企业税收风险管理成为企业运营过程中至关重要的一环.传统的税收风险管理方法面临着对税法税政了解不充分、信息不对称以及风险变化快速等挑战.而大数据技术的出现为企业税收风险管理带来了新的机遇和挑战.本文旨在研究基于大数据的企业税收风险管理内控系统,并探讨其在提高企业税收合规性和降低税收风险方面的作用.通过对企业内部数据和外部数据的整合与分析,该系统能够帮助企业发现潜在的税收风险,并采取相应的措施进行管理和控制.

Abstract

Enhancing the internal tax risk management of enterprises is an effective measure to improve the tax compliance of enterprises,and it is also an important part of further deepening the reform of tax collec-tion and administration.With the rapid development of the global economy and the increasing complexity of tax laws,corporate tax risk management has become a crucial part of the business operation process.Tradi-tional tax risk management methods face challenges such as insufficient understanding of tax laws and poli-cies,information asymmetry,and rapid risk changes.The emergence of big data technology has brought new op-portunities and challenges to corporate tax risk management.The purpose of this paper is to study the inter-nal control system of enterprise tax risk management based on big data,and to explore its role in improving corporate tax compliance and reducing tax risk.Through the integration and analysis of internal and external data,the system can help enterprises discover potential tax risks and take corresponding measures to manage and control.

关键词

大数据/税收风险管理/内控系统

Key words

Big Data/Tax Risk Management/Internal Control System

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出版年

2024
特区经济
深圳市社会科学院

特区经济

CHSSCD
影响因子:0.257
ISSN:1004-0714
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