增值税稽查信息系统预警指标体系研究

针对以往税务稽查选案主要依靠传统的手工操作和计算机随即抽取等两种方法,常出现选案目标与案情实际差异过大而造成纳税检查效果不明显的实际状况,提出国家应构建增值税纳税信息报警系统,实现税务稽查部门按照纳税异常情况的警报提示通过网络平台有针对性地选案的设想,并分析了网络选案系统的基本原理,研究了支撑增值税稽查网络选案系统的指标体系及要求,探讨了嵌入各种涉税业务核算程序和数据时警报系统可以产生的反应。

Study on the Index System of Early Warning Information System for VAT Audit

Tax audit case selection for the past,mainly rely on two methods of traditional manual operation and computer random selection,which often appears the actual situation that the differences between the target and the case is too big to make tax inspection effect unconspicuous.Aiming at this situation,we point out that the state should construct the value-added tax payment information alarm system,realize the envisage of tax inspection department according to the early warning hints of the ratepaying abnormal situation through network platform selecting the cases,analyze the basic principle of the network case-selecting system,research the index system and request to support the value added tax audit network case-selecting system,and discuss the possible response of the warning system when embedding the calculating procedure and data of various tax-related business.