作　　者： (）;

机构地区： 深圳市国家税务局

出　　处： 《国际税收》 2018年第5期6-10,共5页

摘　　要： 以大数据、云计算、互联网、物联网、人工智能等为代表的新技术,催生了新的经济业态,导致产品制造模式、企业组织结构等发生深刻变革,也对税收征管造成显著影响。本文认为新业态加大了税收征管难度,而新技术则为税收征管创造了机遇,税务机关需要通过重塑现代税收征管模式来应对新业态的挑战。 New technologies such as big data, cloud computing, the Internet, the Internet of Things, and artificial intelligence have spawned new industrial formats, which have led to profound changes in manufacturing patterns and organizational structures, and also had a significant impact on tax collection and administration. This paper points out that new industrial formats have aggravated the tax collection and administration contradiction, while new technologies have created opportunities for tax collection and administration. To cope with the challenges of the new format, tax authorities should rebuild the modern tax collection and administration mode.

关 键 词： 税收征管 新业态 新技术

领　　域： []