| 摘要: |
| 随着《“互联网+税务”行动计划》的实施,实现涉税数据的资源化成为税务部门的一项迫切任务,数据采集和分析是完成此任务的内在要求,基于全产业链涉税信息一体化的税收征管模式急需建立。石油化工行业作为重点税源行业,其连续性强、信息化程度集中,极具行业代表性,从“互联网+”视角出发,设计基于全产业链的石油化工行业税收征管模式,可实时监管产业链的物流、资金流和信息流,整合分析涉税数据,解决税收征管中的信息不对称问题。 |
| 关键词: 互联网+ 全产业链 税收征管模式 石油化工行业 |
| DOI：10.13216/j.cnki.upcjess.2019.01.0002 |
| 分类号:F407.22;F812.42 |
| 基金项目:山东省社会科学规划项目(16CJJJ10);山东省自然科学基金项目(ZR2016GM16) |
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| Research on Tax Collection and Management Mode Based on the Whole Industry Chain Under the Background of "Internet +": Taking Petrochemical Industry as an Example |
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GAO Xinwei, LIU Juan
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(School of Economics and Management, China University of Petroleum(East China), Qingdao, Shandong 266580, China)
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| Abstract: |
| With the implementation of the "Internet + Taxation Action Plan", it has become an urgent task for taxation departments to realize the resource utilization of tax related data. Data collection and analysis are the inherent requirements for accomplishing this task, and the corresponding tax collection and management mode needs to be established. As a key tax source industry, the petrochemical industry, featuring strong continuity and centralized in formation, is highly representative. From the perspective of "Internet +", a tax collection and management model for the petrochemical industryis designed based on the whole industry chain to monitor the logistics, capital flow and information flow of the whole industrial chain in real time. Moreover, tax-related data is integrated and analyzed so that the problem of information asymmetry in tax collection and management can be solved. |
| Key words: Internet + the whole industry chain tax collection and management mode the petrochemical industry |
