尽(jin)管中国(guo)并未(wei)采(cai)取集中清缴清欠(qian)税收(shou)等行(hang)动,但(dan)随着税收大数(shu)据广泛应用(yong),网(wang)状、系统(tong)性税收风(feng)险(xian)分析取代了此前个人经验点(dian)对点(dian)分(fen)析,税(shui)收征管力度事实上(shang)在不断强(qiang)化,税(shui)收征收率(lv)在不断提高。以前(qian)企业偷漏税可(ke)能(neng)不容(rong)易被发现,但近些年(nian)通(tong)过(guo)税收(shou)大数(shu)据(ju),税务部门会收到企业风险提示,并跟企业确认,不少(shao)企业(ye)需要(yao)依法补缴税款。
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