摘要
数据治理的首要目标在于充分挖掘复杂数据蕴含的价值。现阶段,复杂的数据环境和相对滞后的数据挖掘能力致使税收数据价值"深藏闺中"。根据大数据时代税收信息化建设的"数据驱动、互联互通、高效便捷、科学预测决策"要求,从大数据采集、大数据预处理、大数据存储与安全、大数据分析与挖掘、大数据应用方面构建"底层数据不动,增值服务输出"的系统性逻辑架构,并综合运用支持向量机、社会网络分析等信息技术予以场景展示,可为研究税收数据增值能力提供理论参考和现实价值。而就税收数据增值逻辑架构迭代升级的长期需求而言,从顶层设计优化、底层数据整合、创新科技赋能与法律法规支撑层面不断提升税收数据增值逻辑架构的自我更新能力,则可更好地为现代化税收决策机制的构建提供布局思路与技术支撑。
The primary goal of data governance is to fully exploit the value contained in complex data. At present, the complex data environment and the relatively lagging data mining capabilities make the value of tax data "hidden in the closet". According to the requirements of "data-driven, interconnected, efficient and convenient, scientific forecasting and decision-making" for tax information construction in the era of big data, From big data collection, big data preprocessing, big data storage and security, big data analysis and mining and big data application, building a systematic logical architecture of "underlying data motionless, value-added service output" and using comprehensively information technologies such as support vector machine and social network analysis to show the scene can provide theoretical reference and practical value for the research of value-added tax data. In terms of the long-term need for iterative and upgrading of the value-added logic architecture of tax data, improving continuously the self-renewal ability of the tax data value-added logic structure from the top-level design optimization, underlying data integration, innovative technology enabling and legal and regulatory support can better provide layout ideas and technical support for the construction of a modern taxation decision-making mechanism.
作者
李万甫
刘同洲
LI Wanfu;LIU Tongzhou
出处
《税务研究》
CSSCI
北大核心
2021年第1期110-119,共10页
基金
国家社会科学基金重大项目“‘互联网+’背景下的税收征管模式研究”(项目编号:17ZDA052)的阶段性研究成果。
