摘要(yao)：現階段，隨著國民(min)經濟(ji)體(ti)系的(de)(de)不斷進步，國內(nei)企(qi)業(ye)也逐漸趨于(yu)(yu)經濟(ji)新(xin)常態發(fa)展(zhan)(zhan)，但同時(shi)也出現了(le)許多問(wen)題和(he)不合(he)理之處(chu)。尤其是稅務管(guan)理的(de)(de)創新(xin)和(he)智(zhi)能化發(fa)展(zhan)(zhan)，已成(cheng)為各(ge)行各(ge)業(ye)所面(mian)臨的(de)(de)主要(yao)問(wen)題。對于(yu)(yu)此，本篇文章中(zhong)將(jiang)針(zhen)對基于(yu)(yu)大(da)數據(ju)時(shi)代下如何有效構建企(qi)業(ye)稅務管(guan)理體(ti)系展(zhan)(zhan)開詳(xiang)細分析與論述，探索企(qi)業(ye)內(nei)部如何做到“智(zhi)慧”稅務工(gong)作，希望可(ke)以為國內(nei)企(qi)業(ye)的(de)(de)發(fa)展(zhan)(zhan)起到指導(dao)作用。

關鍵詞(ci)：大(da)數(shu)據時代；企業智(zhi)慧；稅(shui)務管理；管理探索

一(yi)、基于大(da)數據(ju)時代企(qi)業在構建智慧稅(shui)務管理期間(jian)的不合理之處

隨著(zhu)社會的(de)(de)(de)(de)(de)不斷發(fa)展(zhan)(zhan)和(he)(he)(he)進(jin)步(bu)，我國(guo)多(duo)數(shu)(shu)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)開始意(yi)識(shi)到有(you)(you)(you)效稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)工作(zuo)的(de)(de)(de)(de)(de)重(zhong)要(yao)性(xing)。由于(yu)(yu)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)部(bu)(bu)的(de)(de)(de)(de)(de)稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)工作(zuo)體(ti)(ti)系(xi)會直(zhi)接影(ying)(ying)(ying)響到企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)部(bu)(bu)和(he)(he)(he)外部(bu)(bu)的(de)(de)(de)(de)(de)各條業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)線的(de)(de)(de)(de)(de)發(fa)展(zhan)(zhan)。因(yin)此(ci)(ci)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)管(guan)(guan)(guan)理(li)(li)(li)層人員明白稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)工作(zuo)對于(yu)(yu)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)發(fa)展(zhan)(zhan)的(de)(de)(de)(de)(de)重(zhong)要(yao)影(ying)(ying)(ying)響。但是針對當前國(guo)內(nei)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)工作(zuo)現狀而言(yan)，很(hen)多(duo)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)管(guan)(guan)(guan)理(li)(li)(li)者不具有(you)(you)(you)智慧(hui)稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)的(de)(de)(de)(de)(de)意(yi)識(shi)，因(yin)此(ci)(ci)影(ying)(ying)(ying)響到企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)進(jin)步(bu)和(he)(he)(he)發(fa)展(zhan)(zhan)。具體(ti)(ti)來(lai)說國(guo)內(nei)多(duo)數(shu)(shu)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)在實際構建智慧(hui)稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)期間，主要(yao)體(ti)(ti)現出(chu)以下(xia)幾方面不合理(li)(li)(li)之處：首(shou)先，稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)數(shu)(shu)據(ju)的(de)(de)(de)(de)(de)來(lai)源很(hen)復(fu)雜(za)(za)，管(guan)(guan)(guan)理(li)(li)(li)人員很(hen)難對稅(shui)(shui)務(wu)(wu)(wu)(wu)數(shu)(shu)據(ju)展(zhan)(zhan)開集(ji)約化管(guan)(guan)(guan)理(li)(li)(li)；其次，稅(shui)(shui)務(wu)(wu)(wu)(wu)數(shu)(shu)據(ju)的(de)(de)(de)(de)(de)儲存過程也(ye)較為復(fu)雜(za)(za)煩瑣，企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)無法(fa)對各個分支公司(si)展(zhan)(zhan)開全面合理(li)(li)(li)的(de)(de)(de)(de)(de)掌(zhang)控；再(zai)次，很(hen)多(duo)企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)涉稅(shui)(shui)規(gui)劃不夠統(tong)(tong)一(yi)(yi)，也(ye)不具科學有(you)(you)(you)效性(xing)，業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)數(shu)(shu)據(ju)的(de)(de)(de)(de)(de)支撐有(you)(you)(you)很(hen)多(duo)的(de)(de)(de)(de)(de)不足，最(zui)終就會加(jia)大科技規(gui)劃和(he)(he)(he)稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)的(de)(de)(de)(de)(de)難度。除此(ci)(ci)之外，管(guan)(guan)(guan)理(li)(li)(li)系(xi)統(tong)(tong)當中沒(mei)(mei)有(you)(you)(you)設(she)立(li)有(you)(you)(you)效的(de)(de)(de)(de)(de)支撐體(ti)(ti)系(xi)，企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)內(nei)部(bu)(bu)的(de)(de)(de)(de)(de)ERP系(xi)統(tong)(tong)缺(que)少統(tong)(tong)一(yi)(yi)的(de)(de)(de)(de)(de)稅(shui)(shui)務(wu)(wu)(wu)(wu)服(fu)務(wu)(wu)(wu)(wu)窗口，嚴重(zhong)影(ying)(ying)(ying)響到數(shu)(shu)據(ju)的(de)(de)(de)(de)(de)使用(yong)。最(zui)后，企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)管(guan)(guan)(guan)理(li)(li)(li)層沒(mei)(mei)有(you)(you)(you)重(zhong)視稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)和(he)(he)(he)決策的(de)(de)(de)(de)(de)有(you)(you)(you)效性(xing)，且企(qi)(qi)(qi)業(ye)(ye)(ye)(ye)智慧(hui)稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)人員的(de)(de)(de)(de)(de)綜合素質(zhi)(zhi)和(he)(he)(he)工作(zuo)效率較差，缺(que)乏先進(jin)的(de)(de)(de)(de)(de)管(guan)(guan)(guan)理(li)(li)(li)工具，也(ye)直(zhi)接阻礙了智慧(hui)稅(shui)(shui)務(wu)(wu)(wu)(wu)管(guan)(guan)(guan)理(li)(li)(li)工作(zuo)的(de)(de)(de)(de)(de)開展(zhan)(zhan)質(zhi)(zhi)量和(he)(he)(he)效率。

 二、基(ji)于大數據(ju)時代企業有效構建智(zhi)慧稅務(wu)管理的(de)對(dui)策

1.優化(hua)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)內(nei)(nei)部稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)內(nei)(nei)控(kong)(kong)流(liu)(liu)(liu)程(cheng)。通常情況(kuang)下(xia)，國(guo)內(nei)(nei)許多(duo)(duo)大(da)中(zhong)型(xing)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)都(dou)會有很(hen)多(duo)(duo)子公司、分(fen)(fen)支部分(fen)(fen)、分(fen)(fen)銷(xiao)機(ji)構(gou)(gou)等(deng)，在(zai)統計稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信息之(zhi)前都(dou)是(shi)由總(zong)集(ji)團匯總(zong)所(suo)有機(ji)構(gou)(gou)和(he)(he)(he)(he)(he)分(fen)(fen)支公司的(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信息數據(ju)。因(yin)此(ci)(ci)(ci)處于(yu)(yu)這(zhe)種復雜的(de)(de)(de)(de)(de)(de)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)結(jie)(jie)構(gou)(gou)之(zhi)下(xia)，任何一環(huan)節(jie)都(dou)會有管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)流(liu)(liu)(liu)程(cheng)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)隱患問(wen)(wen)題(ti)，因(yin)此(ci)(ci)(ci)要(yao)(yao)(yao)(yao)(yao)想做(zuo)(zuo)好(hao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)內(nei)(nei)部的(de)(de)(de)(de)(de)(de)控(kong)(kong)制，就(jiu)(jiu)要(yao)(yao)(yao)(yao)(yao)求建(jian)(jian)(jian)設(she)完(wan)善(shan)的(de)(de)(de)(de)(de)(de)流(liu)(liu)(liu)程(cheng)，這(zhe)是(shi)構(gou)(gou)建(jian)(jian)(jian)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)智(zhi)(zhi)(zhi)慧(hui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)工(gong)作期(qi)(qi)間(jian)(jian)較重要(yao)(yao)(yao)(yao)(yao)的(de)(de)(de)(de)(de)(de)問(wen)(wen)題(ti)之(zhi)一。高效(xiao)、實(shi)(shi)(shi)(shi)用、科學的(de)(de)(de)(de)(de)(de)內(nei)(nei)控(kong)(kong)流(liu)(liu)(liu)程(cheng)才可(ke)以(yi)(yi)(yi)實(shi)(shi)(shi)(shi)現(xian)(xian)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)智(zhi)(zhi)(zhi)能化(hua)和(he)(he)(he)(he)(he)智(zhi)(zhi)(zhi)慧(hui)化(hua)。基(ji)于(yu)(yu)這(zhe)一點，首先，企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)就(jiu)(jiu)要(yao)(yao)(yao)(yao)(yao)構(gou)(gou)建(jian)(jian)(jian)完(wan)整的(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)數據(ju)信息，具(ju)體(ti)(ti)要(yao)(yao)(yao)(yao)(yao)包(bao)括稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)賬(zhang)目(mu)、稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)組織。客(ke)戶和(he)(he)(he)(he)(he)商業(ye)(ye)(ye)(ye)(ye)信息稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)日常日記(ji)記(ji)錄、合同信息等(deng)，因(yin)為這(zhe)些(xie)都(dou)是(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)期(qi)(qi)間(jian)(jian)最(zui)(zui)基(ji)礎的(de)(de)(de)(de)(de)(de)一部分(fen)(fen)。其次，在(zai)事前管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)期(qi)(qi)間(jian)(jian)，要(yao)(yao)(yao)(yao)(yao)完(wan)善(shan)相應的(de)(de)(de)(de)(de)(de)法律法規，并管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)題(ti)指(zhi)標(biao)，在(zai)實(shi)(shi)(shi)(shi)際稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信息管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)期(qi)(qi)間(jian)(jian)要(yao)(yao)(yao)(yao)(yao)做(zuo)(zuo)到(dao)全(quan)方(fang)位(wei)對(dui)涉稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)細則的(de)(de)(de)(de)(de)(de)有效(xiao)、統一管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)。最(zui)(zui)后，在(zai)事后工(gong)作人員(yuan)還要(yao)(yao)(yao)(yao)(yao)依(yi)據(ju)實(shi)(shi)(shi)(shi)際工(gong)作情況(kuang)做(zuo)(zuo)好(hao)分(fen)(fen)析工(gong)作、評(ping)估(gu)工(gong)作和(he)(he)(he)(he)(he)稽(ji)(ji)查工(gong)作，嚴格管(guan)(guan)(guan)(guan)(guan)控(kong)(kong)各(ge)項風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)指(zhi)標(biao)，以(yi)(yi)(yi)此(ci)(ci)(ci)實(shi)(shi)(shi)(shi)現(xian)(xian)對(dui)問(wen)(wen)題(ti)源(yuan)頭(tou)的(de)(de)(de)(de)(de)(de)有效(xiao)追蹤，并據(ju)此(ci)(ci)(ci)展(zhan)(zhan)(zhan)開針(zhen)對(dui)性(xing)的(de)(de)(de)(de)(de)(de)有效(xiao)解決。2.做(zuo)(zuo)好(hao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)期(qi)(qi)間(jian)(jian)的(de)(de)(de)(de)(de)(de)工(gong)作。隨(sui)著(zhu)社會的(de)(de)(de)(de)(de)(de)不斷發(fa)展(zhan)(zhan)(zhan)與革新，越來越多(duo)(duo)的(de)(de)(de)(de)(de)(de)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)開始具(ju)有稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)收(shou)入的(de)(de)(de)(de)(de)(de)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)意識(shi)，很(hen)多(duo)(duo)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)在(zai)建(jian)(jian)(jian)立(li)(li)智(zhi)(zhi)(zhi)慧(hui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)工(gong)作期(qi)(qi)間(jian)(jian)借助先進(jin)的(de)(de)(de)(de)(de)(de)技術(shu)進(jin)行風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)，設(she)立(li)(li)了(le)“大(da)數據(ju)時代+智(zhi)(zhi)(zhi)能化(hua)+風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)導向”的(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)模式。因(yin)此(ci)(ci)(ci)基(ji)于(yu)(yu)大(da)數據(ju)時代背(bei)景下(xia)建(jian)(jian)(jian)立(li)(li)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)智(zhi)(zhi)(zhi)慧(hui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)工(gong)作期(qi)(qi)間(jian)(jian)還要(yao)(yao)(yao)(yao)(yao)以(yi)(yi)(yi)大(da)數據(ju)為基(ji)礎，做(zuo)(zuo)好(hao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)工(gong)作，進(jin)而積極構(gou)(gou)建(jian)(jian)(jian)出企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)清單(dan)和(he)(he)(he)(he)(he)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)預警(jing)機(ji)制，由此(ci)(ci)(ci)才可(ke)以(yi)(yi)(yi)更好(hao)地(di)幫助企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)人員(yuan)和(he)(he)(he)(he)(he)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)人員(yuan)在(zai)工(gong)作期(qi)(qi)間(jian)(jian)發(fa)現(xian)(xian)問(wen)(wen)題(ti)、評(ping)估(gu)問(wen)(wen)題(ti)的(de)(de)(de)(de)(de)(de)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)，為之(zhi)后構(gou)(gou)建(jian)(jian)(jian)完(wan)善(shan)的(de)(de)(de)(de)(de)(de)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)智(zhi)(zhi)(zhi)慧(hui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)體(ti)(ti)系(xi)奠定堅實(shi)(shi)(shi)(shi)的(de)(de)(de)(de)(de)(de)基(ji)礎。與此(ci)(ci)(ci)同時，為了(le)更好(hao)地(di)保障稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)工(gong)作效(xiao)率(lv)(lv)和(he)(he)(he)(he)(he)效(xiao)果，企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)要(yao)(yao)(yao)(yao)(yao)有效(xiao)掌(zhang)握自(zi)身的(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)情況(kuang)和(he)(he)(he)(he)(he)具(ju)體(ti)(ti)的(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工(gong)作流(liu)(liu)(liu)程(cheng)，以(yi)(yi)(yi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)政策(ce)落實(shi)(shi)(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)環(huan)境管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)、稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)申報(bao)流(liu)(liu)(liu)程(cheng)控(kong)(kong)制為入手點，梳理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)題(ti)的(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)現(xian)(xian)狀(zhuang)，從而更好(hao)地(di)促進(jin)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)早日實(shi)(shi)(shi)(shi)現(xian)(xian)智(zhi)(zhi)(zhi)慧(hui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)目(mu)的(de)(de)(de)(de)(de)(de)。3.稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)數據(ju)管(guan)(guan)(guan)(guan)(guan)控(kong)(kong)的(de)(de)(de)(de)(de)(de)標(biao)準化(hua)和(he)(he)(he)(he)(he)重要(yao)(yao)(yao)(yao)(yao)價值體(ti)(ti)系(xi)。針(zhen)對(dui)現(xian)(xian)階段的(de)(de)(de)(de)(de)(de)發(fa)展(zhan)(zhan)(zhan)情況(kuang)來看，很(hen)多(duo)(duo)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)對(dui)于(yu)(yu)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)IT的(de)(de)(de)(de)(de)(de)建(jian)(jian)(jian)設(she)還處于(yu)(yu)初步的(de)(de)(de)(de)(de)(de)規劃和(he)(he)(he)(he)(he)發(fa)展(zhan)(zhan)(zhan)階段，不同的(de)(de)(de)(de)(de)(de)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)數據(ju)信息、發(fa)展(zhan)(zhan)(zhan)信息、企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)數據(ju)信息較為松散，沒有進(jin)行集(ji)約(yue)化(hua)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)，長(chang)此(ci)(ci)(ci)以(yi)(yi)(yi)往就(jiu)(jiu)極易出現(xian)(xian)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)題(ti)，并影(ying)響到(dao)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)決策(ce)的(de)(de)(de)(de)(de)(de)正確性(xing)。對(dui)于(yu)(yu)此(ci)(ci)(ci)，筆者建(jian)(jian)(jian)議企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)在(zai)大(da)數據(ju)時代下(xia)建(jian)(jian)(jian)立(li)(li)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)智(zhi)(zhi)(zhi)慧(hui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)工(gong)作期(qi)(qi)間(jian)(jian)可(ke)積極健(jian)全(quan)三(san)大(da)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)結(jie)(jie)構(gou)(gou)：即風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)題(ti)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)結(jie)(jie)構(gou)(gou)、標(biao)準化(hua)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)結(jie)(jie)構(gou)(gou)、數據(ju)規劃管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)結(jie)(jie)構(gou)(gou)。首先，風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)題(ti)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)結(jie)(jie)構(gou)(gou)就(jiu)(jiu)是(shi)指(zhi)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)人員(yuan)要(yao)(yao)(yao)(yao)(yao)設(she)計稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)稽(ji)(ji)查研究體(ti)(ti)系(xi)、稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信息、掌(zhang)控(kong)(kong)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)題(ti)預警(jing)機(ji)制等(deng)；其次，標(biao)準化(hua)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)結(jie)(jie)構(gou)(gou)的(de)(de)(de)(de)(de)(de)構(gou)(gou)建(jian)(jian)(jian)，就(jiu)(jiu)需要(yao)(yao)(yao)(yao)(yao)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)人員(yuan)對(dui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)流(liu)(liu)(liu)程(cheng)智(zhi)(zhi)(zhi)能化(hua)進(jin)行深入分(fen)(fen)析和(he)(he)(he)(he)(he)探索，將(jiang)業(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)線財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信息、稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)信息統一展(zhan)(zhan)(zhan)開設(she)計，并積極建(jian)(jian)(jian)立(li)(li)出共享型(xing)服(fu)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)體(ti)(ti)系(xi)，配(pei)置相應稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)IT結(jie)(jie)構(gou)(gou)；最(zui)(zui)后，在(zai)風(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)問(wen)(wen)題(ti)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)結(jie)(jie)構(gou)(gou)和(he)(he)(he)(he)(he)標(biao)準化(hua)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)結(jie)(jie)構(gou)(gou)的(de)(de)(de)(de)(de)(de)構(gou)(gou)建(jian)(jian)(jian)基(ji)礎之(zhi)上，就(jiu)(jiu)可(ke)以(yi)(yi)(yi)健(jian)全(quan)數據(ju)分(fen)(fen)析規劃結(jie)(jie)構(gou)(gou)，進(jin)而真正實(shi)(shi)(shi)(shi)現(xian)(xian)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)內(nei)(nei)部稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)智(zhi)(zhi)(zhi)慧(hui)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)目(mu)的(de)(de)(de)(de)(de)(de)。

摘要：經(jing)過多年的(de)建(jian)設(she)(she)，我(wo)國(guo)“智(zhi)(zhi)慧(hui)(hui)稅務”建(jian)設(she)(she)初(chu)現成效(xiao)(xiao)，實現納(na)稅人高(gao)效(xiao)(xiao)、便捷納(na)稅，為國(guo)家營造了(le)良好的(de)稅收營商環(huan)境。研究對我(wo)國(guo)“智(zhi)(zhi)慧(hui)(hui)稅務”建(jian)設(she)(she)的(de)安全性(xing)(xing)、應用性(xing)(xing)等問題展(zhan)開討(tao)論，提出繼續以(yi)智(zhi)(zhi)慧(hui)(hui)稅務建(jian)設(she)(she)為抓手推動我(wo)國(guo)稅收營商環(huan)境優(you)化(hua)的(de)具體措施(shi)。

關鍵詞：智慧稅(shui)務；稅(shui)收營(ying)商(shang)環境；5G；移動辦稅(shui)端

一、研究背景

2019年(nian)世界(jie)(jie)銀(yin)(yin)(yin)行的(de)(de)(de)(de)(de)《DoingBusiness2020》中(zhong)(zhong)，中(zhong)(zhong)國(guo)(guo)營(ying)(ying)商(shang)(shang)環(huan)(huan)境(jing)總體得(de)分(fen)77.9分(fen)，排(pai)名(ming)比2018年(nian)提升15位(wei)，躍居全球第31位(wei)。“令(ling)人驚嘆地快速且有效”改革讓世界(jie)(jie)銀(yin)(yin)(yin)行贊(zan)嘆。PayingTaxes（納(na)(na)稅(shui)(shui)(shui)）是(shi)世界(jie)(jie)銀(yin)(yin)(yin)行衡量營(ying)(ying)商(shang)(shang)環(huan)(huan)境(jing)的(de)(de)(de)(de)(de)十項指標(biao)(biao)之一(yi)。近年(nian)來，中(zhong)(zhong)國(guo)(guo)通過實施(shi)多項改革措(cuo)施(shi)優化(hua)營(ying)(ying)商(shang)(shang)環(huan)(huan)境(jing)，使“納(na)(na)稅(shui)(shui)(shui)”更(geng)便(bian)利，納(na)(na)稅(shui)(shui)(shui)次數從2004年(nian)的(de)(de)(de)(de)(de)37次降(jiang)為(wei)7次，納(na)(na)稅(shui)(shui)(shui)時間由2004年(nian)的(de)(de)(de)(de)(de)832小(xiao)時/年(nian)降(jiang)為(wei)138小(xiao)時/年(nian)。從“納(na)(na)稅(shui)(shui)(shui)”指標(biao)(biao)排(pai)名(ming)看(kan)，2017年(nian)我國(guo)(guo)排(pai)名(ming)130位(wei)，至(zhi)2019年(nian)上(shang)升為(wei)105位(wei)。但(dan)是(shi)從橫向(xiang)對比看(kan)，190個(ge)經濟(ji)實體中(zhong)(zhong)我國(guo)(guo)“納(na)(na)稅(shui)(shui)(shui)”排(pai)名(ming)竟未過半(ban)。“納(na)(na)稅(shui)(shui)(shui)”指標(biao)(biao)的(de)(de)(de)(de)(de)排(pai)名(ming)在10項一(yi)級指標(biao)(biao)中(zhong)(zhong)排(pai)名(ming)最低。況且，世界(jie)(jie)銀(yin)(yin)(yin)行報告研(yan)究的(de)(de)(de)(de)(de)樣本是(shi)上(shang)海和(he)北(bei)京，而上(shang)海和(he)北(bei)京的(de)(de)(de)(de)(de)納(na)(na)稅(shui)(shui)(shui)環(huan)(huan)境(jing)相(xiang)較于我國(guo)(guo)其他城(cheng)市(shi)來說優勢明顯，如果擴大(da)樣本或者(zhe)以其他城(cheng)市(shi)為(wei)樣本，那(nei)么我國(guo)(guo)的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)收(shou)營(ying)(ying)商(shang)(shang)環(huan)(huan)境(jing)顯得(de)更(geng)為(wei)不(bu)足。基于此，研(yan)究將致力(li)于基于“智慧稅(shui)(shui)(shui)務(wu)(wu)(wu)”的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)收(shou)優良營(ying)(ying)商(shang)(shang)環(huan)(huan)境(jing)的(de)(de)(de)(de)(de)構建。“智慧稅(shui)(shui)(shui)務(wu)(wu)(wu)”是(shi)稅(shui)(shui)(shui)務(wu)(wu)(wu)大(da)數據(ju)與“互(hu)聯網(wang)+稅(shui)(shui)(shui)務(wu)(wu)(wu)”的(de)(de)(de)(de)(de)融合(he)應用，以促進穩固(gu)強大(da)的(de)(de)(de)(de)(de)信(xin)息(xi)體系建設(she)作為(wei)突破口，充分(fen)利用互(hu)聯網(wang)和(he)大(da)數據(ju)技術發展的(de)(de)(de)(de)(de)最新成果進行頂層(ceng)設(she)計，構建可以完成各項管(guan)理與服(fu)務(wu)(wu)(wu)職能的(de)(de)(de)(de)(de)電子化(hua)、智能化(hua)的(de)(de)(de)(de)(de)現(xian)代(dai)化(hua)稅(shui)(shui)(shui)收(shou)管(guan)理平臺，以創新的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)務(wu)(wu)(wu)管(guan)理模式(shi)，推動稅(shui)(shui)(shui)收(shou)營(ying)(ying)商(shang)(shang)環(huan)(huan)境(jing)的(de)(de)(de)(de)(de)進一(yi)步優化(hua)。

二、稅收營商環境衡量指標(biao)及我國得分(fen)情況

（一(yi)）世界銀行稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收營(ying)(ying)(ying)商(shang)(shang)(shang)環(huan)(huan)(huan)(huan)(huan)境指(zhi)(zhi)(zhi)標(biao)(biao)。2001年(nian)(nian)(nian)，世界銀行成(cheng)立營(ying)(ying)(ying)商(shang)(shang)(shang)環(huan)(huan)(huan)(huan)(huan)境小(xiao)組，構(gou)建營(ying)(ying)(ying)商(shang)(shang)(shang)環(huan)(huan)(huan)(huan)(huan)境指(zhi)(zhi)(zhi)標(biao)(biao)體(ti)(ti)系衡量全(quan)球(qiu)經(jing)濟體(ti)(ti)的(de)(de)(de)(de)(de)(de)營(ying)(ying)(ying)商(shang)(shang)(shang)環(huan)(huan)(huan)(huan)(huan)境。世界銀行構(gou)建的(de)(de)(de)(de)(de)(de)營(ying)(ying)(ying)商(shang)(shang)(shang)環(huan)(huan)(huan)(huan)(huan)境指(zhi)(zhi)(zhi)標(biao)(biao)體(ti)(ti)系中包(bao)括(kuo)10項(xiang)一(yi)級(ji)指(zhi)(zhi)(zhi)標(biao)(biao)，41項(xiang)二(er)(er)(er)級(ji)指(zhi)(zhi)(zhi)標(biao)(biao)。其中，考察(cha)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收營(ying)(ying)(ying)商(shang)(shang)(shang)環(huan)(huan)(huan)(huan)(huan)境的(de)(de)(de)(de)(de)(de)“納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)”指(zhi)(zhi)(zhi)標(biao)(biao)中包(bao)括(kuo)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)時(shi)(shi)(shi)(shi)間(jian)(jian)(jian)、納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)次(ci)(ci)數(shu)(shu)、總(zong)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)(lv)和社(she)(she)會(hui)繳(jiao)費(fei)率(lv)(lv)(lv)及稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)后(hou)流(liu)(liu)程4個二(er)(er)(er)級(ji)指(zhi)(zhi)(zhi)標(biao)(biao)。納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)時(shi)(shi)(shi)(shi)間(jian)(jian)(jian)是樣(yang)本(ben)(ben)公司準備(bei)、申(shen)(shen)報(bao)、繳(jiao)納(na)(na)(na)(na)3種(zhong)主要稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)費(fei)所(suo)需的(de)(de)(de)(de)(de)(de)時(shi)(shi)(shi)(shi)間(jian)(jian)(jian)。納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)次(ci)(ci)數(shu)(shu)是樣(yang)本(ben)(ben)公司支付所(suo)有(you)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)費(fei)，包(bao)括(kuo)扣繳(jiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)費(fei)的(de)(de)(de)(de)(de)(de)次(ci)(ci)數(shu)(shu)。總(zong)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)(lv)和社(she)(she)會(hui)繳(jiao)費(fei)率(lv)(lv)(lv)則(ze)是樣(yang)本(ben)(ben)公司經(jing)營(ying)(ying)(ying)第(di)二(er)(er)(er)年(nian)(nian)(nian)負擔(dan)(dan)的(de)(de)(de)(de)(de)(de)全(quan)部(bu)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)費(fei)占其商(shang)(shang)(shang)業(ye)利潤的(de)(de)(de)(de)(de)(de)份(fen)額。而(er)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)后(hou)流(liu)(liu)程指(zhi)(zhi)(zhi)標(biao)(biao)是企業(ye)在納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)之后(hou)發生特定事(shi)項(xiang)所(suo)需要花費(fei)的(de)(de)(de)(de)(de)(de)時(shi)(shi)(shi)(shi)間(jian)(jian)(jian)，具體(ti)(ti)包(bao)括(kuo)“增值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)退稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)(shen)報(bao)時(shi)(shi)(shi)(shi)間(jian)(jian)(jian)”“退稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)到(dao)賬時(shi)(shi)(shi)(shi)間(jian)(jian)(jian)”“企業(ye)所(suo)得稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)審計申(shen)(shen)報(bao)時(shi)(shi)(shi)(shi)間(jian)(jian)(jian)”“企業(ye)所(suo)得稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)審計完成(cheng)時(shi)(shi)(shi)(shi)間(jian)(jian)(jian)”4個三(san)(san)級(ji)指(zhi)(zhi)(zhi)標(biao)(biao)。其中“總(zong)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)(lv)和社(she)(she)會(hui)繳(jiao)款費(fei)率(lv)(lv)(lv)”體(ti)(ti)現(xian)了納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人的(de)(de)(de)(de)(de)(de)直接稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收負擔(dan)(dan)；而(er)“納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)次(ci)(ci)數(shu)(shu)”“納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)時(shi)(shi)(shi)(shi)間(jian)(jian)(jian)”“稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)后(hou)流(liu)(liu)程”則(ze)反(fan)映納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人的(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收遵從(cong)(cong)成(cheng)本(ben)(ben)。（二(er)(er)(er)）我國(guo)(guo)“納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)”指(zhi)(zhi)(zhi)標(biao)(biao)具體(ti)(ti)得分(fen)情況。根據世界銀行近(jin)三(san)(san)年(nian)(nian)(nian)的(de)(de)(de)(de)(de)(de)《全(quan)球(qiu)營(ying)(ying)(ying)商(shang)(shang)(shang)環(huan)(huan)(huan)(huan)(huan)境報(bao)告》，我國(guo)(guo)“納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)”指(zhi)(zhi)(zhi)標(biao)(biao)從(cong)(cong)2017年(nian)(nian)(nian)的(de)(de)(de)(de)(de)(de)130名提升至(zhi)2019年(nian)(nian)(nian)105名。2019年(nian)(nian)(nian)，我國(guo)(guo)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)次(ci)(ci)數(shu)(shu)為(wei)7次(ci)(ci)，對(dui)比(bi)(bi)亞太(tai)(tai)地(di)區國(guo)(guo)家(jia)(jia)均(jun)值(zhi)(zhi)20次(ci)(ci)和OECD成(cheng)員(yuan)(yuan)國(guo)(guo)的(de)(de)(de)(de)(de)(de)10.11次(ci)(ci)，有(you)一(yi)定優勢，但是，與變(bian)現(xian)最好(hao)的(de)(de)(de)(de)(de)(de)經(jing)濟體(ti)(ti)（巴林(lin)、中國(guo)(guo)香(xiang)港）僅3次(ci)(ci)相比(bi)(bi)存在差(cha)距(ju)。2020年(nian)(nian)(nian)，上(shang)海率(lv)(lv)(lv)先(xian)試點“企業(ye)所(suo)得稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)、城(cheng)鎮土(tu)地(di)使(shi)用稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)、土(tu)地(di)增值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)、印花稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)、房產稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)”五個稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)種(zhong)一(yi)張報(bao)表(biao)(biao)一(yi)次(ci)(ci)申(shen)(shen)報(bao)，將(jiang)會(hui)有(you)效減少企業(ye)申(shen)(shen)報(bao)負擔(dan)(dan)，助力優化稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收營(ying)(ying)(ying)商(shang)(shang)(shang)環(huan)(huan)(huan)(huan)(huan)境。2019年(nian)(nian)(nian)納(na)(na)(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)時(shi)(shi)(shi)(shi)間(jian)(jian)(jian)138小(xiao)時(shi)(shi)(shi)(shi)/年(nian)(nian)(nian)，比(bi)(bi)亞太(tai)(tai)地(di)區國(guo)(guo)家(jia)(jia)均(jun)值(zhi)(zhi)165.96低27.96小(xiao)時(shi)(shi)(shi)(shi)，同時(shi)(shi)(shi)(shi)也比(bi)(bi)OECD成(cheng)員(yuan)(yuan)國(guo)(guo)的(de)(de)(de)(de)(de)(de)均(jun)值(zhi)(zhi)低24.43小(xiao)時(shi)(shi)(shi)(shi)。但是，與表(biao)(biao)現(xian)最好(hao)的(de)(de)(de)(de)(de)(de)經(jing)濟體(ti)(ti)（巴林(lin)）23小(xiao)時(shi)(shi)(shi)(shi)相比(bi)(bi)，差(cha)距(ju)還是比(bi)(bi)較明顯(xian)的(de)(de)(de)(de)(de)(de)。總(zong)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)(lv)和社(she)(she)會(hui)繳(jiao)費(fei)率(lv)(lv)(lv)指(zhi)(zhi)(zhi)標(biao)(biao)，這(zhe)兩年(nian)(nian)(nian)有(you)所(suo)下(xia)降，但是變(bian)化不(bu)明顯(xian)。同時(shi)(shi)(shi)(shi)，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負率(lv)(lv)(lv)也明顯(xian)高于(yu)亞太(tai)(tai)地(di)區國(guo)(guo)家(jia)(jia)和OECD成(cheng)員(yuan)(yuan)國(guo)(guo)的(de)(de)(de)(de)(de)(de)平均(jun)水平，與表(biao)(biao)現(xian)最好(hao)經(jing)濟體(ti)(ti)（文萊、瓦努阿(a)圖）相比(bi)(bi)，負擔(dan)(dan)明顯(xian)較重。稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)后(hou)流(liu)(liu)程指(zhi)(zhi)(zhi)標(biao)(biao)，這(zhe)兩年(nian)(nian)(nian)間(jian)(jian)(jian)的(de)(de)(de)(de)(de)(de)幾乎沒有(you)變(bian)化，以0-100分(fen)計算，我國(guo)(guo)為(wei)50分(fen)，同樣(yang)劣于(yu)亞太(tai)(tai)地(di)區國(guo)(guo)家(jia)(jia)、OECD國(guo)(guo)家(jia)(jia)的(de)(de)(de)(de)(de)(de)平均(jun)值(zhi)(zhi)，離表(biao)(biao)現(xian)最好(hao)經(jing)濟體(ti)(ti)100分(fen)（土(tu)耳其、所(suo)羅門群(qun)島）差(cha)距(ju)更大。

本(ben)人在(zai)市局的(de)關(guan)心下,從20**年8月(yue)18日(ri)至22日(ri)參加了xx市地稅局科級干部在(zai)國家稅務(wu)總局xx稅務(wu)進(jin)修學院(yuan)為期五天(tian)的(de)更(geng)新知識培訓班。通過(guo)認真的(de)聽講和(he)學習，收獲特別多。

更(geng)進一步地(di)明確(que)黨的(de)(de)十七大(da)的(de)(de)歷史地(di)位與(yu)主(zhu)要精神(shen)：高(gao)舉(ju)中國(guo)特色社(she)(she)會(hui)(hui)主(zhu)義偉(wei)大(da)旗幟；全(quan)面(mian)建設小(xiao)康(kang)社(she)(she)會(hui)(hui)的(de)(de)新要求，確(que)保(bao)到2020年實(shi)(shi)現全(quan)面(mian)建成小(xiao)康(kang)社(she)(she)會(hui)(hui)的(de)(de)奮斗目標。繼(ji)續推(tui)進黨的(de)(de)建設新的(de)(de)偉(wei)大(da)工(gong)程(cheng)，了解當前(qian)國(guo)內的(de)(de)宏觀(guan)經(jing)(jing)濟(ji)(ji)與(yu)政策分析；當前(qian)全(quan)球(qiu)經(jing)(jing)濟(ji)(ji)整體保(bao)持(chi)平穩增長勢頭，但影響未來經(jing)(jing)濟(ji)(ji)增長的(de)(de)困(kun)難(nan)加大(da)，國(guo)際原油價格不斷走高(gao)，通脹(zhang)壓(ya)力明顯上升。受美(mei)國(guo)次級抵押貸(dai)款風波影響，全(quan)球(qiu)主(zhu)要股市(shi)和債市(shi)均經(jing)(jing)歷較大(da)波動(dong)。當前(qian)中國(guo)經(jing)(jing)濟(ji)(ji)形勢，我國(guo)國(guo)民(min)(min)經(jing)(jing)濟(ji)(ji)總體上保(bao)持(chi)了平穩快(kuai)速運行(xing)，社(she)(she)會(hui)(hui)事業實(shi)(shi)現了全(quan)面(mian)發展(zhan)，人民(min)(min)群眾得到了更(geng)多改革(ge)和發展(zhan)的(de)(de)實(shi)(shi)惠。但我國(guo)宏觀(guan)經(jing)(jing)濟(ji)(ji)政策調控(kong)存在著(zhu)不少矛(mao)盾(dun)。如貨幣(bi)供需(xu)的(de)(de)主(zhu)動(dong)與(yu)被動(dong)矛(mao)盾(dun)；經(jing)(jing)濟(ji)(ji)發展(zhan)與(yu)通貨膨(peng)脹(zhang)的(de)(de)矛(mao)盾(dun)；流動(dong)性與(yu)人民(min)(min)幣(bi)升值的(de)(de)矛(mao)盾(dun)。

如何提(ti)高(gao)做好思(si)想(xiang)(xiang)(xiang)政(zheng)(zheng)(zheng)治(zhi)(zhi)工(gong)作(zuo)(zuo)的(de)(de)(de)能(neng)力和提(ti)高(gao)領(ling)導者的(de)(de)(de)執(zhi)行力，加強(qiang)稅(shui)務(wu)(wu)文(wen)化建設。思(si)想(xiang)(xiang)(xiang)工(gong)作(zuo)(zuo)就是(shi)(shi)通(tong)過一定的(de)(de)(de)思(si)想(xiang)(xiang)(xiang)交流(liu)手段，解決人(ren)(ren)們認識上的(de)(de)(de)問題(ti)的(de)(de)(de)社(she)會活動(dong)。孔子認為，所謂政(zheng)(zheng)(zheng)治(zhi)(zhi)是(shi)(shi)指：“政(zheng)(zheng)(zheng)者正(zheng)(zheng)也”，“不(bu)(bu)(bu)在其位，不(bu)(bu)(bu)立其政(zheng)(zheng)(zheng)”；“其身正(zheng)(zheng)，不(bu)(bu)(bu)令(ling)而行；其身不(bu)(bu)(bu)正(zheng)(zheng)，雖令(ling)不(bu)(bu)(bu)從”。思(si)想(xiang)(xiang)(xiang)政(zheng)(zheng)(zheng)治(zhi)(zhi)工(gong)作(zuo)(zuo)的(de)(de)(de)重要性和發(fa)展(zhan)進程(cheng)。思(si)想(xiang)(xiang)(xiang)政(zheng)(zheng)(zheng)治(zhi)(zhi)工(gong)作(zuo)(zuo)樹立了稅(shui)務(wu)(wu)部門的(de)(de)(de)良好社(she)會形(xing)象(xiang)。思(si)想(xiang)(xiang)(xiang)政(zheng)(zheng)(zheng)治(zhi)(zhi)工(gong)作(zuo)(zuo)提(ti)高(gao)了稅(shui)務(wu)(wu)干部的(de)(de)(de)思(si)想(xiang)(xiang)(xiang)政(zheng)(zheng)(zheng)治(zhi)(zhi)素質。思(si)想(xiang)(xiang)(xiang)政(zheng)(zheng)(zheng)治(zhi)(zhi)工(gong)作(zuo)(zuo)增強(qiang)了稅(shui)務(wu)(wu)隊伍的(de)(de)(de)凝聚力和戰斗力。新時期(qi)思(si)想(xiang)(xiang)(xiang)政(zheng)(zheng)(zheng)治(zhi)(zhi)工(gong)作(zuo)(zuo)的(de)(de)(de)原則與方法：一是(shi)(shi)堅持以(yi)(yi)鄧小(xiao)平理論(lun)和“三個代(dai)表(biao)”重要思(si)想(xiang)(xiang)(xiang)為指導，以(yi)(yi)科學發(fa)展(zhan)觀貫穿(chuan)于思(si)想(xiang)(xiang)(xiang)政(zheng)(zheng)(zheng)治(zhi)(zhi)工(gong)作(zuo)(zuo)的(de)(de)(de)全過程(cheng)。二是(shi)(shi)堅持圍繞中(zhong)心，服務(wu)(wu)大(da)局。三是(shi)(shi)堅持以(yi)(yi)人(ren)(ren)為本，一切從實際出發(fa)。

為什么要(yao)強調(diao)執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)，行(xing)(xing)政就(jiu)是(shi)執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)管理最終落實于執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)。行(xing)(xing)政領導又是(shi)執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)力(li)核心和關(guan)鍵，稅(shui)務行(xing)(xing)政精細化急(ji)需加強執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)，創建傳播(bo)組織文(wen)化，成為執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)型(xing)領導，打造執(zhi)(zhi)(zhi)(zhi)(zhi)行(xing)(xing)力(li)文(wen)化。

加(jia)強和突出(chu)稅(shui)務文化(hua)(hua)建(jian)設(she)(she)。了解組織(zhi)文化(hua)(hua)概(gai)述(shu)；加(jia)強組織(zhi)形象管理(li)；夯(hang)實稅(shui)務組織(zhi)文化(hua)(hua)建(jian)設(she)(she)。物質文化(hua)(hua)建(jian)設(she)(she)（表(biao)層(ceng)）顧客愉悅原則(ze)(ze)：正(zheng)直誠信(xin)原則(ze)(ze)。行為(wei)文化(hua)(hua)建(jian)設(she)(she)（中層(ceng)）成效原則(ze)(ze)：一體化(hua)(hua)原則(ze)(ze)。精神文化(hua)(hua)建(jian)設(she)(she)（核心）以(yi)人為(wei)本。提(ti)升文化(hua)(hua)的途徑(jing)：加(jia)強修(xiu)養是根本。

學(xue)習(xi)“傳統管(guan)(guan)理(li)(li)(li)哲(zhe)學(xue)及(ji)管(guan)(guan)理(li)(li)(li)智(zhi)慧(hui)借(jie)鑒(jian)”，了解(jie)孔子儒家(jia)(jia)管(guan)(guan)理(li)(li)(li)哲(zhe)學(xue)與管(guan)(guan)理(li)(li)(li)智(zhi)慧(hui)中心精髓(sui)“以(yi)德(de)服人(ren)”；掌握韓非子法家(jia)(jia)管(guan)(guan)理(li)(li)(li)哲(zhe)學(xue)及(ji)管(guan)(guan)理(li)(li)(li)智(zhi)慧(hui)“以(yi)力服人(ren)”；老子道家(jia)(jia)管(guan)(guan)理(li)(li)(li)哲(zhe)學(xue)及(ji)智(zhi)慧(hui)的“無為(wei)而治”即“輕物(wu)重(zhong)生”之道。

摘要:通過對人(ren)臉識(shi)別技術(shu)的(de)具體內涵與圖(tu)像(xiang)信(xin)息采集的(de)流程(cheng)進行分析，探(tan)討人(ren)臉識(shi)別技術(shu)在新型智(zhi)(zhi)慧城(cheng)市建設(she)中的(de)優(you)勢(shi)，對人(ren)臉識(shi)別技術(shu)在新型智(zhi)(zhi)慧城(cheng)市建設(she)中的(de)具體應用(yong)進行闡述，根(gen)據未來智(zhi)(zhi)慧城(cheng)市發展(zhan)的(de)要求(qiu)，指出(chu)人(ren)臉識(shi)別技術(shu)在智(zhi)(zhi)慧城(cheng)市建設(she)中的(de)發展(zhan)趨勢(shi)。

關鍵詞:新型智慧城市;人臉識(shi)別技術(shu);應(ying)用

智(zhi)慧城市建設(she)(she)的(de)本質(zhi)特(te)征是將各種信息(xi)融合(he)在一起(qi)，從而(er)為人(ren)們(men)提供個(ge)性化(hua)(hua)的(de)服(fu)務(wu)與管理。近年來，人(ren)臉識別技術(shu)(shu)依托(tuo)于深(shen)度(du)學習的(de)技術(shu)(shu)研究取得(de)了突破性的(de)進(jin)展(zhan)，已經逐步(bu)在智(zhi)慧城市的(de)建設(she)(she)中(zhong)發揮了有效的(de)作(zuo)用(yong)，在智(zhi)慧城市建設(she)(she)的(de)信息(xi)融合(he)中(zhong)發揮了核(he)心的(de)作(zuo)用(yong)。探究人(ren)臉識別技術(shu)(shu)在智(zhi)慧城市建設(she)(she)中(zhong)的(de)作(zuo)用(yong)，能夠進(jin)一步(bu)促進(jin)智(zhi)慧城市建設(she)(she)的(de)發展(zhan)，也能針對人(ren)們(men)的(de)需(xu)求，為他們(men)提供個(ge)性化(hua)(hua)的(de)服(fu)務(wu)。

1人臉識別技術的內涵與運用優(you)勢

1．1人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)的(de)(de)(de)(de)(de)(de)(de)(de)內涵。人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)技(ji)(ji)(ji)術(shu)(shu)(shu)是(shi)一(yi)(yi)種生物(wu)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)技(ji)(ji)(ji)術(shu)(shu)(shu)，主要基于人(ren)(ren)(ren)(ren)(ren)(ren)的(de)(de)(de)(de)(de)(de)(de)(de)臉(lian)(lian)(lian)(lian)部(bu)特征(zheng)(zheng)，對(dui)(dui)(dui)人(ren)(ren)(ren)(ren)(ren)(ren)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)的(de)(de)(de)(de)(de)(de)(de)(de)一(yi)(yi)種技(ji)(ji)(ji)術(shu)(shu)(shu)，該技(ji)(ji)(ji)術(shu)(shu)(shu)主要分(fen)(fen)為兩類，一(yi)(yi)種是(shi)通(tong)(tong)過(guo)掃(sao)描的(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)圖(tu)(tu)(tu)像與(yu)(yu)(yu)數(shu)(shu)據(ju)(ju)(ju)(ju)庫(ku)(ku)(ku)(ku)(ku)中(zhong)已經存儲的(de)(de)(de)(de)(de)(de)(de)(de)圖(tu)(tu)(tu)像進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)對(dui)(dui)(dui)比(bi)(bi)，主要是(shi)實現“你(ni)(ni)是(shi)不是(shi)你(ni)(ni)”的(de)(de)(de)(de)(de)(de)(de)(de)圖(tu)(tu)(tu)像識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)問(wen)題的(de)(de)(de)(de)(de)(de)(de)(de)圖(tu)(tu)(tu)像處理(li)(li)(li)(li)技(ji)(ji)(ji)術(shu)(shu)(shu);另一(yi)(yi)種是(shi)根據(ju)(ju)(ju)(ju)指定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)匹(pi)配，分(fen)(fen)析(xi)(xi)數(shu)(shu)據(ju)(ju)(ju)(ju)庫(ku)(ku)(ku)(ku)(ku)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)圖(tu)(tu)(tu)片與(yu)(yu)(yu)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)匹(pi)配的(de)(de)(de)(de)(de)(de)(de)(de)過(guo)程，主要解決“你(ni)(ni)是(shi)誰”的(de)(de)(de)(de)(de)(de)(de)(de)圖(tu)(tu)(tu)像識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)問(wen)題。人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)技(ji)(ji)(ji)術(shu)(shu)(shu)過(guo)程如下。1利(li)用(yong)攝(she)像頭(tou)采(cai)用(yong)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)圖(tu)(tu)(tu)像特征(zheng)(zheng)信(xin)(xin)息(xi)(xi)(xi)或者(zhe)(zhe)視頻流信(xin)(xin)息(xi)(xi)(xi)，能(neng)(neng)(neng)夠快速(su)、實時地(di)獲取(qu)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)關鍵數(shu)(shu)據(ju)(ju)(ju)(ju)信(xin)(xin)息(xi)(xi)(xi)，并通(tong)(tong)過(guo)網絡傳輸到數(shu)(shu)據(ju)(ju)(ju)(ju)庫(ku)(ku)(ku)(ku)(ku)中(zhong)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)存儲。2自(zi)(zi)動與(yu)(yu)(yu)數(shu)(shu)據(ju)(ju)(ju)(ju)庫(ku)(ku)(ku)(ku)(ku)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)圖(tu)(tu)(tu)像進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)對(dui)(dui)(dui)比(bi)(bi)，首先判斷在(zai)(zai)(zai)數(shu)(shu)據(ju)(ju)(ju)(ju)庫(ku)(ku)(ku)(ku)(ku)中(zhong)是(shi)否(fou)存在(zai)(zai)(zai)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)，如果在(zai)(zai)(zai)第一(yi)(yi)幀(zhen)沒有(you)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)出來，則會(hui)轉到下一(yi)(yi)幀(zhen)，根據(ju)(ju)(ju)(ju)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)的(de)(de)(de)(de)(de)(de)(de)(de)要求，調整人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)位置與(yu)(yu)(yu)大小進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)對(dui)(dui)(dui)比(bi)(bi)分(fen)(fen)析(xi)(xi)。3在(zai)(zai)(zai)獲取(qu)的(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)信(xin)(xin)息(xi)(xi)(xi)與(yu)(yu)(yu)數(shu)(shu)據(ju)(ju)(ju)(ju)庫(ku)(ku)(ku)(ku)(ku)信(xin)(xin)息(xi)(xi)(xi)對(dui)(dui)(dui)比(bi)(bi)分(fen)(fen)析(xi)(xi)之后，對(dui)(dui)(dui)獲取(qu)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)面部(bu)信(xin)(xin)息(xi)(xi)(xi)，并與(yu)(yu)(yu)數(shu)(shu)據(ju)(ju)(ju)(ju)庫(ku)(ku)(ku)(ku)(ku)數(shu)(shu)據(ju)(ju)(ju)(ju)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)對(dui)(dui)(dui)比(bi)(bi)分(fen)(fen)析(xi)(xi)，得到人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)五官等特征(zheng)(zheng)信(xin)(xin)息(xi)(xi)(xi)，對(dui)(dui)(dui)重點的(de)(de)(de)(de)(de)(de)(de)(de)特征(zheng)(zheng)數(shu)(shu)據(ju)(ju)(ju)(ju)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)標注，為后期(qi)的(de)(de)(de)(de)(de)(de)(de)(de)信(xin)(xin)息(xi)(xi)(xi)處理(li)(li)(li)(li)提(ti)供便利(li)。4在(zai)(zai)(zai)提(ti)取(qu)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)特征(zheng)(zheng)信(xin)(xin)息(xi)(xi)(xi)之后，與(yu)(yu)(yu)制定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)1∶N對(dui)(dui)(dui)比(bi)(bi)分(fen)(fen)析(xi)(xi)，判斷人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)信(xin)(xin)息(xi)(xi)(xi)是(shi)否(fou)與(yu)(yu)(yu)數(shu)(shu)據(ju)(ju)(ju)(ju)庫(ku)(ku)(ku)(ku)(ku)相對(dui)(dui)(dui)應，或者(zhe)(zhe)與(yu)(yu)(yu)制定(ding)(ding)數(shu)(shu)據(ju)(ju)(ju)(ju)庫(ku)(ku)(ku)(ku)(ku)中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)特征(zheng)(zheng)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)1∶N對(dui)(dui)(dui)比(bi)(bi)分(fen)(fen)析(xi)(xi)，直(zhi)到確(que)(que)定(ding)(ding)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)特征(zheng)(zheng)或者(zhe)(zhe)人(ren)(ren)(ren)(ren)(ren)(ren)的(de)(de)(de)(de)(de)(de)(de)(de)身(shen)份(fen)等信(xin)(xin)息(xi)(xi)(xi)。1．2人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)在(zai)(zai)(zai)智(zhi)慧(hui)(hui)城(cheng)市(shi)建設中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)優勢。1綜(zong)合性(xing)(xing)能(neng)(neng)(neng)強(qiang)(qiang)。人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)技(ji)(ji)(ji)術(shu)(shu)(shu)具有(you)很強(qiang)(qiang)的(de)(de)(de)(de)(de)(de)(de)(de)自(zi)(zi)動掃(sao)描與(yu)(yu)(yu)跟蹤功能(neng)(neng)(neng)，能(neng)(neng)(neng)在(zai)(zai)(zai)瞬間內獲取(qu)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)特征(zheng)(zheng)信(xin)(xin)息(xi)(xi)(xi)數(shu)(shu)據(ju)(ju)(ju)(ju)，可以快速(su)而精準的(de)(de)(de)(de)(de)(de)(de)(de)對(dui)(dui)(dui)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)數(shu)(shu)據(ju)(ju)(ju)(ju)進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)(xing)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)，具有(you)很強(qiang)(qiang)的(de)(de)(de)(de)(de)(de)(de)(de)安(an)全性(xing)(xing)、簡潔性(xing)(xing)、可靠(kao)性(xing)(xing)與(yu)(yu)(yu)準確(que)(que)性(xing)(xing)，在(zai)(zai)(zai)極短時間內完(wan)成識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)工作(zuo)，在(zai)(zai)(zai)新型智(zhi)慧(hui)(hui)城(cheng)市(shi)建設中(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)智(zhi)慧(hui)(hui)安(an)防、智(zhi)慧(hui)(hui)金融、智(zhi)慧(hui)(hui)政務等方面的(de)(de)(de)(de)(de)(de)(de)(de)應用(yong)十分(fen)(fen)廣泛(fan)。2人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)技(ji)(ji)(ji)術(shu)(shu)(shu)的(de)(de)(de)(de)(de)(de)(de)(de)應用(yong)十分(fen)(fen)便利(li)。在(zai)(zai)(zai)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)技(ji)(ji)(ji)術(shu)(shu)(shu)能(neng)(neng)(neng)夠在(zai)(zai)(zai)短時間內完(wan)成人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)比(bi)(bi)對(dui)(dui)(dui)與(yu)(yu)(yu)防偽，對(dui)(dui)(dui)相關的(de)(de)(de)(de)(de)(de)(de)(de)信(xin)(xin)息(xi)(xi)(xi)處理(li)(li)(li)(li)十分(fen)(fen)便利(li)，而且采(cai)集人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)速(su)度也(ye)比(bi)(bi)較快，不受外界環境的(de)(de)(de)(de)(de)(de)(de)(de)干(gan)擾與(yu)(yu)(yu)影響，不僅能(neng)(neng)(neng)提(ti)高(gao)人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)的(de)(de)(de)(de)(de)(de)(de)(de)效率，還能(neng)(neng)(neng)快速(su)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)人(ren)(ren)(ren)(ren)(ren)(ren)物(wu)的(de)(de)(de)(de)(de)(de)(de)(de)身(shen)份(fen)。3自(zi)(zi)動化管(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)能(neng)(neng)(neng)力。將人(ren)(ren)(ren)(ren)(ren)(ren)臉(lian)(lian)(lian)(lian)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)技(ji)(ji)(ji)術(shu)(shu)(shu)與(yu)(yu)(yu)計算機技(ji)(ji)(ji)術(shu)(shu)(shu)結(jie)合在(zai)(zai)(zai)一(yi)(yi)起，在(zai)(zai)(zai)安(an)全控制管(guan)理(li)(li)(li)(li)、智(zhi)能(neng)(neng)(neng)識(shi)(shi)(shi)(shi)(shi)(shi)別(bie)(bie)(bie)管(guan)理(li)(li)(li)(li)等方面具有(you)很強(qiang)(qiang)的(de)(de)(de)(de)(de)(de)(de)(de)優勢，獲取(qu)的(de)(de)(de)(de)(de)(de)(de)(de)信(xin)(xin)息(xi)(xi)(xi)準確(que)(que)、安(an)全、可靠(kao)，通(tong)(tong)過(guo)網絡將數(shu)(shu)據(ju)(ju)(ju)(ju)庫(ku)(ku)(ku)(ku)(ku)、數(shu)(shu)據(ju)(ju)(ju)(ju)挖掘等技(ji)(ji)(ji)術(shu)(shu)(shu)結(jie)合在(zai)(zai)(zai)一(yi)(yi)起，在(zai)(zai)(zai)智(zhi)慧(hui)(hui)交通(tong)(tong)、智(zhi)慧(hui)(hui)安(an)防、智(zhi)慧(hui)(hui)購(gou)物(wu)、城(cheng)市(shi)安(an)全管(guan)理(li)(li)(li)(li)、公(gong)安(an)系統(tong)管(guan)理(li)(li)(li)(li)等方面的(de)(de)(de)(de)(de)(de)(de)(de)應用(yong)十分(fen)(fen)廣泛(fan)，實現智(zhi)慧(hui)(hui)城(cheng)市(shi)的(de)(de)(de)(de)(de)(de)(de)(de)安(an)全、自(zi)(zi)動化管(guan)理(li)(li)(li)(li)。

2人臉識別技術在智慧城市建設中的應用(yong)

摘要：個人所得稅(shui)匯(hui)算(suan)清(qing)繳(jiao)實施以來成效顯(xian)著(zhu)，但是還存在(zai)納稅(shui)人操作失誤等風險(xian)問(wen)題(ti)。本文基于個稅(shui)匯(hui)算(suan)清(qing)繳(jiao)參與者的調查(cha)問(wen)卷數據，從個人所得稅(shui)APP匯(hui)算(suan)渠(qu)道，分(fen)析個人所得稅(shui)匯(hui)算(suan)清(qing)繳(jiao)面臨的風險(xian)問(wen)題(ti)，并提出優化個人所得稅(shui)匯(hui)算(suan)清(qing)繳(jiao)的相關(guan)措施。

關鍵詞：個(ge)人所得(de)稅(shui)；匯(hui)算清繳；個(ge)人所得(de)稅(shui)APP

一、引言

為了(le)更好地發揮(hui)個(ge)(ge)(ge)人(ren)(ren)所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)收入分配(pei)調節(jie)作(zuo)用(yong)，修訂后的(de)(de)(de)《中華人(ren)(ren)民(min)共(gong)和國(guo)個(ge)(ge)(ge)人(ren)(ren)所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)法》于(yu)(yu)2019年1月1日起全面實(shi)(shi)施。這次個(ge)(ge)(ge)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)改革的(de)(de)(de)重要內容之一，就是進(jin)行居民(min)個(ge)(ge)(ge)人(ren)(ren)所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)綜合(he)所(suo)得(de)(de)年度匯(hui)(hui)算(suan)(suan)（以下簡稱“個(ge)(ge)(ge)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)匯(hui)(hui)算(suan)(suan)清(qing)繳(jiao)(jiao)”）。同時，國(guo)家(jia)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務總局(ju)于(yu)(yu)2018年12月31日上線了(le)個(ge)(ge)(ge)人(ren)(ren)所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)APP，用(yong)于(yu)(yu)進(jin)行個(ge)(ge)(ge)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)匯(hui)(hui)算(suan)(suan)清(qing)繳(jiao)(jiao)。該APP在(zai)(zai)(zai)貫徹執行國(guo)家(jia)減稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)降費(fei)政策、提(ti)高(gao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收治理能力(li)、提(ti)升稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收遵(zun)(zun)從度等方(fang)面發揮(hui)了(le)積(ji)極作(zuo)用(yong)，并(bing)得(de)(de)到廣泛使用(yong)。然而，通過幾年的(de)(de)(de)實(shi)(shi)踐，在(zai)(zai)(zai)執行過程中難免存在(zai)(zai)(zai)一些問題。在(zai)(zai)(zai)數字稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務背(bei)景下，如何完善和優(you)化(hua)匯(hui)(hui)算(suan)(suan)清(qing)繳(jiao)(jiao)系統，滿足廣大匯(hui)(hui)算(suan)(suan)清(qing)繳(jiao)(jiao)者的(de)(de)(de)需(xu)求，是需(xu)要解(jie)決的(de)(de)(de)實(shi)(shi)際問題。本(ben)文以個(ge)(ge)(ge)人(ren)(ren)所(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)APP在(zai)(zai)(zai)實(shi)(shi)踐中的(de)(de)(de)運用(yong)為研究對象，通過問卷調查(cha)的(de)(de)(de)形(xing)式，總結個(ge)(ge)(ge)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)匯(hui)(hui)算(suan)(suan)清(qing)繳(jiao)(jiao)過程中存在(zai)(zai)(zai)的(de)(de)(de)問題，分析相關(guan)影響因素，并(bing)提(ti)出個(ge)(ge)(ge)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)匯(hui)(hui)算(suan)(suan)清(qing)繳(jiao)(jiao)的(de)(de)(de)優(you)化(hua)措(cuo)施，促進(jin)國(guo)家(jia)減稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)降費(fei)政策貫徹落實(shi)(shi)，提(ti)升稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收治理能力(li)與稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收遵(zun)(zun)從度。

二(er)、個稅年度(du)匯(hui)算清(qing)繳概述

1.概念

摘要(yao)：當前大部分高(gao)校稅務(wu)管理(li)仍停(ting)留在(zai)人(ren)工化、手工核查的(de)階段，國家稅務(wu)總局于(yu)2015年印發《“互聯網(wang)(wang)+稅務(wu)”行動計劃》，鼓勵納稅人(ren)將互聯網(wang)(wang)的(de)創新成(cheng)果與稅務(wu)工作進(jin)行深度(du)的(de)融合，既要(yao)推(tui)動稅務(wu)工作的(de)深入開展，又能(neng)拓寬互聯網(wang)(wang)創新面，提升納稅人(ren)效率和社會整(zheng)體效率。本文以“互聯網(wang)(wang)+稅務(wu)”為背(bei)景，結合已有(you)關于(yu)“互聯網(wang)(wang)+稅務(wu)”在(zai)企業實務(wu)領域使用經驗(yan)及觀點，為高(gao)校稅務(wu)管理(li)推(tui)進(jin)“互聯網(wang)(wang)+”提出(chu)相應的(de)認識(shi)與建議。

關(guan)鍵詞：互聯網+；高校；稅務管理

一(yi)、“互聯(lian)網+稅務”的(de)基本概念

1.政策(ce)背景。2015年(nian)，國家稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)總局(ju)印發了《“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)”行(xing)(xing)(xing)動(dong)(dong)(dong)計(ji)(ji)劃(hua)(hua)》（以(yi)(yi)(yi)下均簡稱“《行(xing)(xing)(xing)動(dong)(dong)(dong)計(ji)(ji)劃(hua)(hua)》”），行(xing)(xing)(xing)動(dong)(dong)(dong)計(ji)(ji)劃(hua)(hua)包括(kuo)總體(ti)(ti)(ti)要(yao)(yao)(yao)(yao)求、重(zhong)(zhong)點行(xing)(xing)(xing)動(dong)(dong)(dong)、基(ji)(ji)礎(chu)保(bao)障以(yi)(yi)(yi)及(ji)組(zu)(zu)(zu)織(zhi)(zhi)(zhi)實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)四(si)個(ge)部分。其中，總體(ti)(ti)(ti)要(yao)(yao)(yao)(yao)求為(wei)(wei)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)和(he)(he)征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)供(gong)了實(shi)(shi)(shi)(shi)(shi)踐(jian)導向(xiang)(xiang)，在(zai)(zai)將稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)與(yu)“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+”結合的(de)(de)(de)(de)(de)過程中應(ying)(ying)當以(yi)(yi)(yi)“科技引領、創新驅動(dong)(dong)(dong)”為(wei)(wei)基(ji)(ji)本(ben)(ben)原則，推(tui)(tui)進(jin)(jin)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)實(shi)(shi)(shi)(shi)(shi)現智能(neng)化(hua)，提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)高(gao)(gao)(gao)(gao)資(zi)(zi)源(yuan)使用效(xiao)(xiao)率(lv)；重(zhong)(zhong)點行(xing)(xing)(xing)動(dong)(dong)(dong)給予了納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)和(he)(he)征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)要(yao)(yao)(yao)(yao)點，強調(diao)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)和(he)(he)征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)要(yao)(yao)(yao)(yao)借助各方(fang)力量來(lai)建立“網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)絡”；基(ji)(ji)礎(chu)保(bao)障為(wei)(wei)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)和(he)(he)征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)供(gong)了實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)”的(de)(de)(de)(de)(de)基(ji)(ji)石，不僅業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)要(yao)(yao)(yao)(yao)優(you)化(hua)，技術(shu)也(ye)要(yao)(yao)(yao)(yao)跟進(jin)(jin)時(shi)代(dai)(dai)，雙重(zhong)(zhong)保(bao)障稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)安全、順利實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)；組(zu)(zu)(zu)織(zhi)(zhi)(zhi)實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)為(wei)(wei)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)和(he)(he)征(zheng)(zheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)供(gong)了具體(ti)(ti)(ti)的(de)(de)(de)(de)(de)行(xing)(xing)(xing)動(dong)(dong)(dong)指(zhi)南，“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)”是(shi)(shi)(shi)一個(ge)漫長且充滿挑戰的(de)(de)(de)(de)(de)愿景，需要(yao)(yao)(yao)(yao)有(you)(you)形(xing)(xing)、無(wu)形(xing)(xing)資(zi)(zi)源(yuan)和(he)(he)組(zu)(zu)(zu)織(zhi)(zhi)(zhi)活(huo)動(dong)(dong)(dong)的(de)(de)(de)(de)(de)結合來(lai)實(shi)(shi)(shi)(shi)(shi)現行(xing)(xing)(xing)動(dong)(dong)(dong)上(shang)的(de)(de)(de)(de)(de)協同。《行(xing)(xing)(xing)動(dong)(dong)(dong)計(ji)(ji)劃(hua)(hua)》已(yi)經下發五(wu)年(nian)，但縱觀目(mu)前的(de)(de)(de)(de)(de)高(gao)(gao)(gao)(gao)校(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，由于《行(xing)(xing)(xing)動(dong)(dong)(dong)計(ji)(ji)劃(hua)(hua)》規定(ding)更(geng)偏向(xiang)(xiang)于企業(ye)(ye)(ye)納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)，高(gao)(gao)(gao)(gao)校(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+”似(si)乎無(wu)人(ren)(ren)問津(jin)，然而，先進(jin)(jin)的(de)(de)(de)(de)(de)經驗(yan)與(yu)技術(shu)對于提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)高(gao)(gao)(gao)(gao)組(zu)(zu)(zu)織(zhi)(zhi)(zhi)效(xiao)(xiao)率(lv)是(shi)(shi)(shi)必要(yao)(yao)(yao)(yao)的(de)(de)(de)(de)(de)，高(gao)(gao)(gao)(gao)校(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)也(ye)應(ying)(ying)當順應(ying)(ying)時(shi)代(dai)(dai)潮流，汲取先進(jin)(jin)技術(shu)與(yu)經驗(yan)進(jin)(jin)行(xing)(xing)(xing)逐步優(you)化(hua)。因(yin)此(ci)(ci)，本(ben)(ben)文以(yi)(yi)(yi)《行(xing)(xing)(xing)動(dong)(dong)(dong)計(ji)(ji)劃(hua)(hua)》為(wei)(wei)背景，提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)出(chu)(chu)對高(gao)(gao)(gao)(gao)校(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)引入“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+”的(de)(de)(de)(de)(de)看(kan)法(fa)。2.高(gao)(gao)(gao)(gao)校(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)。胡國強（2014）結合國內(nei)(nei)對稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)內(nei)(nei)涵(han)的(de)(de)(de)(de)(de)看(kan)法(fa)，提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)出(chu)(chu)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)既要(yao)(yao)(yao)(yao)考(kao)慮稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)目(mu)標以(yi)(yi)(yi)及(ji)各個(ge)環節(jie)(jie)(jie)，還要(yao)(yao)(yao)(yao)考(kao)慮稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)是(shi)(shi)(shi)具有(you)(you)層(ceng)(ceng)(ceng)次的(de)(de)(de)(de)(de)，具體(ti)(ti)(ti)地(di)說，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)應(ying)(ying)以(yi)(yi)(yi)總體(ti)(ti)(ti)經營目(mu)標為(wei)(wei)前提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)，提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)高(gao)(gao)(gao)(gao)自身稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)成本(ben)(ben)效(xiao)(xiao)益(yi)、降(jiang)低稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)成本(ben)(ben)，進(jin)(jin)而提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)高(gao)(gao)(gao)(gao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)資(zi)(zi)源(yuan)使用效(xiao)(xiao)率(lv)，提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)高(gao)(gao)(gao)(gao)的(de)(de)(de)(de)(de)具體(ti)(ti)(ti)過程包括(kuo)策(ce)劃(hua)(hua)、控(kong)制、效(xiao)(xiao)益(yi)度(du)量以(yi)(yi)(yi)及(ji)業(ye)(ye)(ye)績評價，層(ceng)(ceng)(ceng)次包含戰略、運(yun)營、日常(chang)活(huo)動(dong)(dong)(dong)與(yu)信息活(huo)動(dong)(dong)(dong)。其提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)出(chu)(chu)的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)內(nei)(nei)涵(han)更(geng)多地(di)偏向(xiang)(xiang)于企業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)。對于高(gao)(gao)(gao)(gao)校(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，郭子儀（2019）認(ren)(ren)為(wei)(wei)傳(chuan)(chuan)統的(de)(de)(de)(de)(de)高(gao)(gao)(gao)(gao)校(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)細節(jie)(jie)(jie)粗糙，內(nei)(nei)容不精(jing)細，因(yin)而稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)沒有(you)(you)一個(ge)清晰明(ming)確(que)的(de)(de)(de)(de)(de)概念。隨著市場經濟體(ti)(ti)(ti)制的(de)(de)(de)(de)(de)完善(shan)，公立高(gao)(gao)(gao)(gao)校(xiao)(xiao)涉稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)事務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)增加(jia)，高(gao)(gao)(gao)(gao)校(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)也(ye)應(ying)(ying)向(xiang)(xiang)企業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)看(kan)齊(qi)（陶其高(gao)(gao)(gao)(gao)，2009），而這種看(kan)齊(qi)，應(ying)(ying)當是(shi)(shi)(shi)在(zai)(zai)環節(jie)(jie)(jie)和(he)(he)層(ceng)(ceng)(ceng)次上(shang)的(de)(de)(de)(de)(de)看(kan)齊(qi)，因(yin)為(wei)(wei)高(gao)(gao)(gao)(gao)校(xiao)(xiao)的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)更(geng)多是(shi)(shi)(shi)為(wei)(wei)科研項(xiang)目(mu)和(he)(he)人(ren)(ren)才(cai)教(jiao)育服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)，更(geng)偏向(xiang)(xiang)于公益(yi)性組(zu)(zu)(zu)織(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)目(mu)標，只有(you)(you)部分收入是(shi)(shi)(shi)以(yi)(yi)(yi)非(fei)公共利益(yi)和(he)(he)非(fei)公共需要(yao)(yao)(yao)(yao)為(wei)(wei)導向(xiang)(xiang)的(de)(de)(de)(de)(de)（王(wang)雄(xiong)英，2011）。因(yin)此(ci)(ci)，本(ben)(ben)文認(ren)(ren)為(wei)(wei)高(gao)(gao)(gao)(gao)校(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)借鑒《行(xing)(xing)(xing)動(dong)(dong)(dong)計(ji)(ji)劃(hua)(hua)》作為(wei)(wei)行(xing)(xing)(xing)動(dong)(dong)(dong)指(zhi)南是(shi)(shi)(shi)適當的(de)(de)(de)(de)(de)，有(you)(you)利于高(gao)(gao)(gao)(gao)校(xiao)(xiao)提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)高(gao)(gao)(gao)(gao)辦稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)效(xiao)(xiao)率(lv)，節(jie)(jie)(jie)約不必要(yao)(yao)(yao)(yao)的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)資(zi)(zi)源(yuan)浪費。3.“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+”稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)。陳(chen)天(tian)燈（2013）指(zhi)出(chu)(chu)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)對企業(ye)(ye)(ye)將會造成嚴重(zhong)(zhong)的(de)(de)(de)(de)(de)損害，規避損害需要(yao)(yao)(yao)(yao)從內(nei)(nei)部和(he)(he)外部健全稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)體(ti)(ti)(ti)系(xi)。隨后(hou)，謝波峰（2017）對“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)”模式的(de)(de)(de)(de)(de)實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)進(jin)(jin)行(xing)(xing)(xing)了分析(xi)，認(ren)(ren)為(wei)(wei)“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)”有(you)(you)利于風(feng)險(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)控(kong)，提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)高(gao)(gao)(gao)(gao)企業(ye)(ye)(ye)的(de)(de)(de)(de)(de)核(he)心競爭力，電子發票、納(na)(na)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)信息平(ping)臺(tai)、第(di)三(san)方(fang)信息平(ping)臺(tai)的(de)(de)(de)(de)(de)閉環運(yun)作使得稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)在(zai)(zai)更(geng)加(jia)整體(ti)(ti)(ti)化(hua)的(de)(de)(de)(de)(de)同時(shi)，也(ye)能(neng)夠(gou)更(geng)好地(di)為(wei)(wei)細節(jie)(jie)(jie)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)。雷(lei)炳毅（2016）提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)出(chu)(chu)了推(tui)(tui)進(jin)(jin)“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)”實(shi)(shi)(shi)(shi)(shi)施(shi)(shi)(shi)(shi)(shi)的(de)(de)(de)(de)(de)思路(lu)，要(yao)(yao)(yao)(yao)在(zai)(zai)“智能(neng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)、智慧稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)”的(de)(de)(de)(de)(de)基(ji)(ji)礎(chu)上(shang)，從需求端創新，先“稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)+互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)”，后(hou)“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)”，將制度(du)視為(wei)(wei)動(dong)(dong)(dong)力而非(fei)發展障礙，實(shi)(shi)(shi)(shi)(shi)現資(zi)(zi)源(yuan)合理(li)(li)(li)(li)(li)配置。“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+”稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)能(neng)夠(gou)提(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)(ti)高(gao)(gao)(gao)(gao)組(zu)(zu)(zu)織(zhi)(zhi)(zhi)、人(ren)(ren)力以(yi)(yi)(yi)及(ji)資(zi)(zi)源(yuan)層(ceng)(ceng)(ceng)面的(de)(de)(de)(de)(de)效(xiao)(xiao)率(lv)，因(yin)此(ci)(ci)，高(gao)(gao)(gao)(gao)校(xiao)(xiao)傳(chuan)(chuan)統稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)存在(zai)(zai)的(de)(de)(de)(de)(de)“個(ge)人(ren)(ren)申報(bao)難、申報(bao)程序繁(fan)”應(ying)(ying)當可以(yi)(yi)(yi)通過“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+”進(jin)(jin)行(xing)(xing)(xing)改善(shan)，這也(ye)是(shi)(shi)(shi)本(ben)(ben)文試圖(tu)從“互(hu)(hu)(hu)(hu)聯(lian)(lian)(lian)網(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)(wang)+”角度(du)分析(xi)高(gao)(gao)(gao)(gao)校(xiao)(xiao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)重(zhong)(zhong)要(yao)(yao)(yao)(yao)動(dong)(dong)(dong)機。

二、高校稅務(wu)管理引入“互聯網+”的(de)必要性

1.資(zi)(zi)源(yuan)使(shi)(shi)(shi)(shi)用(yong)效(xiao)(xiao)率(lv)需提(ti)(ti)升。高(gao)(gao)(gao)(gao)(gao)校普(pu)遍存在(zai)(zai)辦(ban)(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)難(nan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)問題(ti)，表(biao)現在(zai)(zai)教工辦(ban)(ban)(ban)理(li)繳稅(shui)(shui)(shui)(shui)(shui)(shui)較(jiao)難(nan)，稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)銷復雜。這(zhe)(zhe)些(xie)難(nan)點(dian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)源(yuan)頭在(zai)(zai)于(yu)(yu)，目前(qian)高(gao)(gao)(gao)(gao)(gao)校的(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管理(li)功(gong)能(neng)(neng)(neng)(neng)(neng)大部(bu)(bu)(bu)(bu)分(fen)(fen)(fen)集(ji)中于(yu)(yu)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)，沒有明(ming)(ming)晰(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)單(dan)(dan)體劃(hua)(hua)分(fen)(fen)(fen)，甚(shen)至被直(zhi)接附加(jia)在(zai)(zai)會(hui)計(ji)(ji)(ji)核(he)算(suan)中心的(de)(de)(de)(de)(de)(de)(de)(de)(de)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)中，但是(shi)(shi)目前(qian)高(gao)(gao)(gao)(gao)(gao)校財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)實現信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)化(hua)(hua)(hua)的(de)(de)(de)(de)(de)(de)(de)(de)(de)部(bu)(bu)(bu)(bu)分(fen)(fen)(fen)大多只局限在(zai)(zai)會(hui)計(ji)(ji)(ji)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)化(hua)(hua)(hua)，而對(dui)(dui)于(yu)(yu)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)化(hua)(hua)(hua)并(bing)不(bu)重(zhong)(zhong)視，大部(bu)(bu)(bu)(bu)分(fen)(fen)(fen)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)工作需要(yao)(yao)(yao)進(jin)行(xing)(xing)(xing)(xing)人(ren)工鑒定和(he)手工處(chu)理(li)，這(zhe)(zhe)使(shi)(shi)(shi)(shi)得(de)(de)(de)(de)會(hui)計(ji)(ji)(ji)核(he)算(suan)人(ren)員(yuan)承擔的(de)(de)(de)(de)(de)(de)(de)(de)(de)角色不(bu)僅包(bao)括(kuo)(kuo)核(he)算(suan)角色，還包(bao)括(kuo)(kuo)鑒定、復核(he)角色，職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)合(he)引(yin)起(qi)工作的(de)(de)(de)(de)(de)(de)(de)(de)(de)堆疊，進(jin)而使(shi)(shi)(shi)(shi)得(de)(de)(de)(de)會(hui)計(ji)(ji)(ji)人(ren)員(yuan)運(yun)轉受阻，造成(cheng)(cheng)辦(ban)(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)員(yuan)不(bu)良好的(de)(de)(de)(de)(de)(de)(de)(de)(de)辦(ban)(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)體驗。解(jie)決(jue)該難(nan)點(dian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)關鍵不(bu)在(zai)(zai)于(yu)(yu)通過(guo)聘任機(ji)制(zhi)解(jie)決(jue)人(ren)手不(bu)足的(de)(de)(de)(de)(de)(de)(de)(de)(de)問題(ti)，而在(zai)(zai)于(yu)(yu)強(qiang)(qiang)化(hua)(hua)(hua)角色感知。“互聯(lian)(lian)(lian)網(wang)+”提(ti)(ti)供(gong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)智慧(hui)辦(ban)(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)系(xi)(xi)統(tong)(tong)能(neng)(neng)(neng)(neng)(neng)夠(gou)有助(zhu)于(yu)(yu)辦(ban)(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)員(yuan)在(zai)(zai)辦(ban)(ban)(ban)理(li)涉稅(shui)(shui)(shui)(shui)(shui)(shui)相(xiang)關事宜前(qian)，提(ti)(ti)前(qian)申報(bao)(bao)(bao)涉稅(shui)(shui)(shui)(shui)(shui)(shui)事項(xiang)，實現電子(zi)平(ping)臺(tai)(tai)預(yu)(yu)申報(bao)(bao)(bao)，系(xi)(xi)統(tong)(tong)預(yu)(yu)處(chu)理(li)，結(jie)合(he)第(di)三方(fang)(fang)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)平(ping)臺(tai)(tai)和(he)網(wang)上認證系(xi)(xi)統(tong)(tong)，引(yin)入第(di)三方(fang)(fang)插件進(jin)行(xing)(xing)(xing)(xing)識別，強(qiang)(qiang)化(hua)(hua)(hua)了(le)(le)(le)(le)處(chu)理(li)人(ren)員(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)核(he)算(suan)角色感知。在(zai)(zai)這(zhe)(zhe)個過(guo)程(cheng)(cheng)中，存在(zai)(zai)虛(xu)開發(fa)(fa)票、虛(xu)報(bao)(bao)(bao)稅(shui)(shui)(shui)(shui)(shui)(shui)額的(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風險，會(hui)計(ji)(ji)(ji)人(ren)員(yuan)可(ke)以(yi)通過(guo)設定金額的(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)要(yao)(yao)(yao)性(xing)(xing)(xing)，采用(yong)人(ren)工控(kong)制(zhi)進(jin)行(xing)(xing)(xing)(xing)干預(yu)(yu)，提(ti)(ti)高(gao)(gao)(gao)(gao)(gao)效(xiao)(xiao)率(lv)的(de)(de)(de)(de)(de)(de)(de)(de)(de)同(tong)時避免(mian)了(le)(le)(le)(le)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風險的(de)(de)(de)(de)(de)(de)(de)(de)(de)提(ti)(ti)高(gao)(gao)(gao)(gao)(gao)。2.簡(jian)化(hua)(hua)(hua)稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)征管流(liu)程(cheng)(cheng)。《行(xing)(xing)(xing)(xing)動計(ji)(ji)(ji)劃(hua)(hua)》建議(yi)，辦(ban)(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)機(ji)構應(ying)當(dang)(dang)優化(hua)(hua)(hua)辦(ban)(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)流(liu)程(cheng)(cheng)，借助(zhu)互聯(lian)(lian)(lian)網(wang)條件對(dui)(dui)辦(ban)(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)流(liu)程(cheng)(cheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)支持，推進(jin)組(zu)(zu)織扁平(ping)化(hua)(hua)(hua)管理(li)。這(zhe)(zhe)一(yi)建議(yi)主要(yao)(yao)(yao)針對(dui)(dui)“高(gao)(gao)(gao)(gao)(gao)校稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)報(bao)(bao)(bao)銷復雜”問題(ti)。正(zheng)如前(qian)所述，稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)部(bu)(bu)(bu)(bu)門(men)(men)(men)劃(hua)(hua)分(fen)(fen)(fen)不(bu)明(ming)(ming)晰(xi)，與(yu)(yu)核(he)算(suan)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)混為(wei)(wei)(wei)一(yi)談(tan)，使(shi)(shi)(shi)(shi)得(de)(de)(de)(de)高(gao)(gao)(gao)(gao)(gao)校稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)門(men)(men)(men)的(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)要(yao)(yao)(yao)性(xing)(xing)(xing)大大下降，組(zu)(zu)織層級(ji)跨(kua)(kua)度短使(shi)(shi)(shi)(shi)得(de)(de)(de)(de)逐層上報(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)層數疊加(jia)，降低(di)了(le)(le)(le)(le)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)有用(yong)性(xing)(xing)(xing)。高(gao)(gao)(gao)(gao)(gao)校稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)門(men)(men)(men)應(ying)當(dang)(dang)明(ming)(ming)晰(xi)自身職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)要(yao)(yao)(yao)性(xing)(xing)(xing)，上級(ji)人(ren)員(yuan)要(yao)(yao)(yao)順應(ying)簡(jian)政放權，重(zhong)(zhong)點(dian)關注(zhu)優化(hua)(hua)(hua)服務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)要(yao)(yao)(yao)求。這(zhe)(zhe)一(yi)點(dian)受到(dao)高(gao)(gao)(gao)(gao)(gao)校稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)高(gao)(gao)(gao)(gao)(gao)級(ji)管理(li)人(ren)員(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)質疑(yi)，因為(wei)(wei)(wei)他們認為(wei)(wei)(wei)管理(li)跨(kua)(kua)層的(de)(de)(de)(de)(de)(de)(de)(de)(de)增加(jia)能(neng)(neng)(neng)(neng)(neng)夠(gou)保證稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)安(an)(an)全性(xing)(xing)(xing)，損(sun)失信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)有用(yong)性(xing)(xing)(xing)是(shi)(shi)必不(bu)可(ke)少的(de)(de)(de)(de)(de)(de)(de)(de)(de)，然而，在(zai)(zai)“互聯(lian)(lian)(lian)網(wang)+”技術(shu)與(yu)(yu)平(ping)臺(tai)(tai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)支持下，審核(he)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)能(neng)(neng)(neng)(neng)(neng)夠(gou)嵌入扁平(ping)化(hua)(hua)(hua)組(zu)(zu)織中，即使(shi)(shi)(shi)(shi)管理(li)跨(kua)(kua)層較(jiao)少，管理(li)跨(kua)(kua)度較(jiao)長，信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)安(an)(an)全性(xing)(xing)(xing)仍然能(neng)(neng)(neng)(neng)(neng)夠(gou)得(de)(de)(de)(de)到(dao)保障(zhang)，且信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)有用(yong)性(xing)(xing)(xing)得(de)(de)(de)(de)以(yi)保留。因此(ci)，為(wei)(wei)(wei)了(le)(le)(le)(le)簡(jian)化(hua)(hua)(hua)稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)征管流(liu)程(cheng)(cheng)，引(yin)入“互聯(lian)(lian)(lian)網(wang)+”是(shi)(shi)必要(yao)(yao)(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)。3.推進(jin)資(zi)(zi)源(yuan)共(gong)享(xiang)，增強(qiang)(qiang)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)可(ke)比性(xing)(xing)(xing)。對(dui)(dui)于(yu)(yu)某些(xie)高(gao)(gao)(gao)(gao)(gao)校，其稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)門(men)(men)(men)是(shi)(shi)單(dan)(dan)列的(de)(de)(de)(de)(de)(de)(de)(de)(de)，但單(dan)(dan)列并(bing)沒有使(shi)(shi)(shi)(shi)得(de)(de)(de)(de)部(bu)(bu)(bu)(bu)門(men)(men)(men)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)得(de)(de)(de)(de)到(dao)充分(fen)(fen)(fen)發(fa)(fa)揮。稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)門(men)(men)(men)與(yu)(yu)核(he)算(suan)部(bu)(bu)(bu)(bu)門(men)(men)(men)的(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)(fen)離，使(shi)(shi)(shi)(shi)得(de)(de)(de)(de)兩(liang)個部(bu)(bu)(bu)(bu)門(men)(men)(men)間(jian)形成(cheng)(cheng)了(le)(le)(le)(le)天(tian)然的(de)(de)(de)(de)(de)(de)(de)(de)(de)組(zu)(zu)織屏(ping)障(zhang)，盡管明(ming)(ming)晰(xi)了(le)(le)(le)(le)稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)和(he)核(he)算(suan)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)，但雙方(fang)(fang)對(dui)(dui)于(yu)(yu)對(dui)(dui)方(fang)(fang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)需求并(bing)不(bu)明(ming)(ming)確，可(ke)能(neng)(neng)(neng)(neng)(neng)因為(wei)(wei)(wei)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)需求產(chan)生(sheng)沖(chong)突與(yu)(yu)摩擦(ca)。為(wei)(wei)(wei)了(le)(le)(le)(le)減少內部(bu)(bu)(bu)(bu)摩擦(ca)，“互聯(lian)(lian)(lian)網(wang)+”信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)系(xi)(xi)統(tong)(tong)能(neng)(neng)(neng)(neng)(neng)夠(gou)使(shi)(shi)(shi)(shi)得(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)與(yu)(yu)核(he)算(suan)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)相(xiang)匹配，稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)也能(neng)(neng)(neng)(neng)(neng)夠(gou)作為(wei)(wei)(wei)有效(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)會(hui)計(ji)(ji)(ji)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)，與(yu)(yu)其他會(hui)計(ji)(ji)(ji)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)以(yi)及以(yi)往同(tong)期(qi)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)進(jin)行(xing)(xing)(xing)(xing)比較(jiao)，降低(di)組(zu)(zu)織溝(gou)通成(cheng)(cheng)本(ben)，實現資(zi)(zi)源(yuan)共(gong)享(xiang)。資(zi)(zi)源(yuan)共(gong)享(xiang)能(neng)(neng)(neng)(neng)(neng)夠(gou)打破因職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)明(ming)(ming)晰(xi)而產(chan)生(sheng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)組(zu)(zu)織屏(ping)障(zhang)，“互聯(lian)(lian)(lian)網(wang)+”信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)系(xi)(xi)統(tong)(tong)提(ti)(ti)供(gong)了(le)(le)(le)(le)資(zi)(zi)源(yuan)共(gong)享(xiang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)(zhong)要(yao)(yao)(yao)平(ping)臺(tai)(tai)。4.數據(ju)(ju)(ju)(ju)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)含(han)量重(zhong)(zhong)要(yao)(yao)(yao)性(xing)(xing)(xing)凸顯。稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)具有信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)含(han)量，它能(neng)(neng)(neng)(neng)(neng)夠(gou)幫(bang)助(zhu)高(gao)(gao)(gao)(gao)(gao)校稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)部(bu)(bu)(bu)(bu)門(men)(men)(men)制(zhi)定適當(dang)(dang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)納稅(shui)(shui)(shui)(shui)(shui)(shui)籌劃(hua)(hua)、確定稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)真(zhen)(zhen)實性(xing)(xing)(xing)與(yu)(yu)完整性(xing)(xing)(xing)，為(wei)(wei)(wei)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)部(bu)(bu)(bu)(bu)門(men)(men)(men)提(ti)(ti)供(gong)有關高(gao)(gao)(gao)(gao)(gao)校稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)部(bu)(bu)(bu)(bu)門(men)(men)(men)運(yun)作情況。“互聯(lian)(lian)(lian)網(wang)+”技術(shu)使(shi)(shi)(shi)(shi)得(de)(de)(de)(de)數據(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)真(zhen)(zhen)實性(xing)(xing)(xing)得(de)(de)(de)(de)到(dao)法(fa)律效(xiao)(xiao)力的(de)(de)(de)(de)(de)(de)(de)(de)(de)保障(zhang)，電子(zi)票據(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)推廣使(shi)(shi)(shi)(shi)用(yong)增加(jia)了(le)(le)(le)(le)真(zhen)(zhen)實情況的(de)(de)(de)(de)(de)(de)(de)(de)(de)不(bu)可(ke)預(yu)(yu)見性(xing)(xing)(xing)，但相(xiang)應(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)控(kong)制(zhi)技術(shu)保障(zhang)了(le)(le)(le)(le)電子(zi)票據(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)法(fa)律效(xiao)(xiao)力，通過(guo)電子(zi)印章、防偽標識等唯一(yi)性(xing)(xing)(xing)標志(zhi)，大大提(ti)(ti)高(gao)(gao)(gao)(gao)(gao)了(le)(le)(le)(le)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)真(zhen)(zhen)實性(xing)(xing)(xing)與(yu)(yu)可(ke)靠性(xing)(xing)(xing)，同(tong)時，稅(shui)(shui)(shui)(shui)(shui)(shui)控(kong)系(xi)(xi)統(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)建立使(shi)(shi)(shi)(shi)得(de)(de)(de)(de)發(fa)(fa)票能(neng)(neng)(neng)(neng)(neng)夠(gou)集(ji)合(he)在(zai)(zai)一(yi)個“籃子(zi)”里(li)，便(bian)于(yu)(yu)核(he)查發(fa)(fa)票的(de)(de)(de)(de)(de)(de)(de)(de)(de)完整性(xing)(xing)(xing)，防止(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)金額產(chan)生(sheng)完整性(xing)(xing)(xing)缺失的(de)(de)(de)(de)(de)(de)(de)(de)(de)問題(ti)。借助(zhu)數據(ju)(ju)(ju)(ju)挖(wa)掘與(yu)(yu)分(fen)(fen)(fen)析技術(shu)，有利(li)于(yu)(yu)確認稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)數據(ju)(ju)(ju)(ju)是(shi)(shi)否(fou)合(he)理(li)，是(shi)(shi)否(fou)出現異常波動以(yi)及制(zhi)定更符合(he)高(gao)(gao)(gao)(gao)(gao)校預(yu)(yu)算(suan)安(an)(an)排的(de)(de)(de)(de)(de)(de)(de)(de)(de)納稅(shui)(shui)(shui)(shui)(shui)(shui)籌劃(hua)(hua)，提(ti)(ti)高(gao)(gao)(gao)(gao)(gao)高(gao)(gao)(gao)(gao)(gao)校資(zi)(zi)金使(shi)(shi)(shi)(shi)用(yong)效(xiao)(xiao)率(lv)，優化(hua)(hua)(hua)稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)管理(li)職(zhi)(zhi)能(neng)(neng)(neng)(neng)(neng)。另外(wai)，通過(guo)“互聯(lian)(lian)(lian)網(wang)+”信(xin)(xin)(xin)(xin)(xin)息(xi)(xi)(xi)(xi)(xi)(xi)(xi)(xi)平(ping)臺(tai)(tai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)搭建，辦(ban)(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)員(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)不(bu)稱職(zhi)(zhi)行(xing)(xing)(xing)(xing)為(wei)(wei)(wei)可(ke)以(yi)進(jin)行(xing)(xing)(xing)(xing)有效(xiao)(xiao)公(gong)開披露，約束辦(ban)(ban)(ban)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)員(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)各種(zhong)行(xing)(xing)(xing)(xing)為(wei)(wei)(wei)。

一、當前出(chu)口退(tui)稅(shui)風險管理的現狀

我國的(de)(de)(de)(de)(de)(de)出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)制(zhi)度和(he)流(liu)程經(jing)(jing)過(guo)多(duo)(duo)(duo)(duo)年(nian)的(de)(de)(de)(de)(de)(de)發(fa)(fa)展已(yi)經(jing)(jing)逐漸(jian)完善，部(bu)(bu)(bu)(bu)分(fen)沿海(hai)城市已(yi)全面(mian)應(ying)用(yong)和(he)推廣(guang)“互(hu)(hu)聯(lian)網(wang)+”退(tui)(tui)稅(shui)(shui)(shui)申(shen)(shen)報管理(li)(li)(li)平(ping)臺(tai)(tai)，實(shi)現出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)電子審(shen)核(he)和(he)“無(wu)紙化(hua)”退(tui)(tui)稅(shui)(shui)(shui)。隨著出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)時效性(xing)的(de)(de)(de)(de)(de)(de)不(bu)斷(duan)提高(gao)，出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)騙稅(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)現狀卻沒(mei)有下降(jiang)的(de)(de)(de)(de)(de)(de)趨勢。從出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)風(feng)險管控的(de)(de)(de)(de)(de)(de)角(jiao)度來看，其發(fa)(fa)展是(shi)相(xiang)對落后的(de)(de)(de)(de)(de)(de)。筆(bi)者認為，當(dang)前的(de)(de)(de)(de)(de)(de)出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)風(feng)險管理(li)(li)(li)體系(xi)(xi)已(yi)經(jing)(jing)不(bu)能適(shi)應(ying)出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)管理(li)(li)(li)的(de)(de)(de)(de)(de)(de)要(yao)(yao)求，主(zhu)要(yao)(yao)存(cun)在(zai)(zai)以下幾個(ge)弊端：一(yi)(yi)(yi)是(shi)出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)各(ge)(ge)(ge)部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)間(jian)(jian)的(de)(de)(de)(de)(de)(de)數(shu)(shu)據(ju)(ju)交(jiao)互(hu)(hu)性(xing)較(jiao)差。出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)涉及多(duo)(duo)(duo)(duo)個(ge)部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)，如海(hai)關(guan)、外匯(hui)管理(li)(li)(li)局(ju)、銀行等機構(gou)。受制(zhi)于當(dang)前的(de)(de)(de)(de)(de)(de)技術瓶頸，出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)數(shu)(shu)據(ju)(ju)無(wu)法在(zai)(zai)多(duo)(duo)(duo)(duo)部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)間(jian)(jian)實(shi)現點對點的(de)(de)(de)(de)(de)(de)共享，并且各(ge)(ge)(ge)個(ge)部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)都有各(ge)(ge)(ge)自的(de)(de)(de)(de)(de)(de)平(ping)臺(tai)(tai)或系(xi)(xi)統(tong)，如稅(shui)(shui)(shui)務(wu)部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)有金稅(shui)(shui)(shui)三期系(xi)(xi)統(tong)、出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)審(shen)核(he)系(xi)(xi)統(tong)，海(hai)關(guan)有全國電子口(kou)(kou)(kou)(kou)岸信(xin)息(xi)平(ping)臺(tai)(tai)和(he)相(xiang)應(ying)的(de)(de)(de)(de)(de)(de)執(zhi)法分(fen)析系(xi)(xi)統(tong)，外匯(hui)管理(li)(li)(li)局(ju)有貿易外匯(hui)監測系(xi)(xi)統(tong)，銀行也(ye)有各(ge)(ge)(ge)自的(de)(de)(de)(de)(de)(de)金融(rong)預警平(ping)臺(tai)(tai)。各(ge)(ge)(ge)個(ge)平(ping)臺(tai)(tai)之間(jian)(jian)數(shu)(shu)據(ju)(ju)的(de)(de)(de)(de)(de)(de)集(ji)中方式、數(shu)(shu)據(ju)(ju)存(cun)儲和(he)數(shu)(shu)據(ju)(ju)接口(kou)(kou)(kou)(kou)都不(bu)一(yi)(yi)(yi)樣，部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)與部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)之間(jian)(jian)存(cun)在(zai)(zai)天(tian)然的(de)(de)(de)(de)(de)(de)數(shu)(shu)據(ju)(ju)壁壘，單從稅(shui)(shui)(shui)務(wu)機關(guan)管理(li)(li)(li)出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)角(jiao)度很難做(zuo)到有效的(de)(de)(de)(de)(de)(de)分(fen)析和(he)預警。二(er)是(shi)大數(shu)(shu)據(ju)(ju)的(de)(de)(de)(de)(de)(de)比對和(he)分(fen)析缺少(shao)相(xiang)應(ying)的(de)(de)(de)(de)(de)(de)技術支撐。由于出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)數(shu)(shu)據(ju)(ju)涉及多(duo)(duo)(duo)(duo)個(ge)部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)，如果單由稅(shui)(shui)(shui)務(wu)部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)采集(ji)和(he)歸(gui)類(lei)(lei)所有部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)的(de)(de)(de)(de)(de)(de)相(xiang)關(guan)數(shu)(shu)據(ju)(ju)，數(shu)(shu)據(ju)(ju)的(de)(de)(de)(de)(de)(de)實(shi)時性(xing)和(he)一(yi)(yi)(yi)致性(xing)都難以得到保證(zheng)，且需要(yao)(yao)根據(ju)(ju)各(ge)(ge)(ge)部(bu)(bu)(bu)(bu)門(men)(men)(men)(men)(men)的(de)(de)(de)(de)(de)(de)數(shu)(shu)據(ju)(ju)接口(kou)(kou)(kou)(kou)反復(fu)地修改應(ying)用(yong)層和(he)傳輸比對機制(zhi)，開發(fa)(fa)維護成本(ben)極其高(gao)昂。而且如此大量的(de)(de)(de)(de)(de)(de)數(shu)(shu)據(ju)(ju)如果做(zuo)到全國統(tong)一(yi)(yi)(yi)集(ji)中管理(li)(li)(li)，運維成本(ben)也(ye)過(guo)于高(gao)昂，且也(ye)面(mian)臨著被“黑客”或國外勢力攻擊(ji)的(de)(de)(de)(de)(de)(de)風(feng)險，可(ke)行性(xing)不(bu)高(gao)。三是(shi)當(dang)前出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)數(shu)(shu)據(ju)(ju)缺少(shao)二(er)次驗證(zheng)機制(zhi)。目(mu)前，外貿類(lei)(lei)企業(ye)申(shen)(shen)請出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)主(zhu)要(yao)(yao)提供(gong)的(de)(de)(de)(de)(de)(de)資(zi)(zi)料有報關(guan)單、出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)貨物發(fa)(fa)票的(de)(de)(de)(de)(de)(de)原(yuan)件(jian)、出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)收匯(hui)核(he)銷單的(de)(de)(de)(de)(de)(de)原(yuan)件(jian)、增值稅(shui)(shui)(shui)專用(yong)發(fa)(fa)票的(de)(de)(de)(de)(de)(de)原(yuan)件(jian)等資(zi)(zi)料。稅(shui)(shui)(shui)務(wu)機關(guan)只能根據(ju)(ju)企業(ye)上報材料的(de)(de)(de)(de)(de)(de)邏輯(ji)性(xing)來驗證(zheng)出(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)退(tui)(tui)稅(shui)(shui)(shui)事項(xiang)的(de)(de)(de)(de)(de)(de)有效性(xing)，并沒(mei)有其他的(de)(de)(de)(de)(de)(de)驗證(zheng)手段。在(zai)(zai)當(dang)前信(xin)息(xi)多(duo)(duo)(duo)(duo)樣化(hua)復(fu)雜(za)化(hua)的(de)(de)(de)(de)(de)(de)時代，稅(shui)(shui)(shui)務(wu)機關(guan)沒(mei)有其他手段來發(fa)(fa)揮這些信(xin)息(xi)的(de)(de)(de)(de)(de)(de)作用(yong)，存(cun)在(zai)(zai)邏輯(ji)性(xing)信(xin)息(xi)孤島(dao)和(he)物理(li)(li)(li)性(xing)數(shu)(shu)據(ju)(ju)壁壘。

二(er)、主權(quan)聯盟鏈(lian)的概念及(ji)其技術優勢

《“十三(san)五”國(guo)家信(xin)(xin)(xin)(xin)(xin)息化(hua)(hua)規(gui)(gui)劃(hua)》中(zhong)(zhong)(zhong)已將(jiang)(jiang)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)列入(ru)“十三(san)五”期間(jian)(jian)(jian)(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)“重(zhong)大任務(wu)(wu)(wu)和(he)(he)(he)重(zhong)點(dian)(dian)(dian)工程”。從(cong)2016年(nian)(nian)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)來(lai)(lai)，區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)經過(guo)幾年(nian)(nian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發展(zhan)(zhan)(zhan)(zhan)已經在(zai)(zai)(zai)(zai)(zai)各(ge)(ge)個(ge)領(ling)(ling)域(yu)(yu)逐步地(di)落地(di)和(he)(he)(he)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)，尤其是(shi)(shi)(shi)(shi)(shi)在(zai)(zai)(zai)(zai)(zai)金融管(guan)(guan)理(li)和(he)(he)(he)政府大數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)管(guan)(guan)理(li)領(ling)(ling)域(yu)(yu)。2018年(nian)(nian)8月，首張利(li)(li)用(yong)(yong)(yong)(yong)(yong)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)電子發票(piao)落地(di)，國(guo)家稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)總局(ju)深圳市稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)局(ju)攜(xie)手(shou)騰訊(xun)公(gong)(gong)(gong)(gong)司及(ji)(ji)金蝶軟件(jian)公(gong)(gong)(gong)(gong)司，打造了(le)(le)從(cong)微信(xin)(xin)(xin)(xin)(xin)支(zhi)(zhi)(zhi)付到(dao)(dao)發票(piao)開(kai)具(ju)再到(dao)(dao)報(bao)銷(xiao)入(ru)賬(zhang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)全(quan)(quan)(quan)流程、全(quan)(quan)(quan)方(fang)(fang)(fang)位的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發票(piao)管(guan)(guan)理(li)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)場(chang)景(jing)(jing)。2019年(nian)(nian)4月，廣州黃埔區(qu)(qu)(qu)(qu)(qu)(qu)(qu)開(kai)出(chu)(chu)全(quan)(quan)(quan)國(guo)首張通(tong)過(guo)“區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)+AI”平(ping)(ping)(ping)臺(tai)辦理(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)業(ye)(ye)(ye)(ye)營業(ye)(ye)(ye)(ye)執照。利(li)(li)用(yong)(yong)(yong)(yong)(yong)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)，并通(tong)過(guo)對接(jie)公(gong)(gong)(gong)(gong)安(an)(an)部的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)身份認(ren)(ren)證(zheng)(zheng)(zheng)(zheng)平(ping)(ping)(ping)臺(tai)（CTID），建立(li)可(ke)(ke)(ke)(ke)(ke)信(xin)(xin)(xin)(xin)(xin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)字身份信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)體系(xi)(xi)，可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)防范“被(bei)法(fa)(fa)定(ding)(ding)(ding)(ding)代表(biao)人”“被(bei)股東”的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)現(xian)象(xiang)。2019年(nian)(nian)10月24日中(zhong)(zhong)(zhong)共(gong)(gong)中(zhong)(zhong)(zhong)央政治(zhi)局(ju)第十八次集體學習時(shi)(shi)，強(qiang)調(diao)(diao)要(yao)把區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)作(zuo)為(wei)核(he)心(xin)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)自主(zhu)(zhu)(zhu)(zhu)創新(xin)(xin)(xin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)要(yao)突(tu)破口(kou)(kou)，明確主(zhu)(zhu)(zhu)(zhu)攻方(fang)(fang)(fang)向，加(jia)(jia)大投入(ru)力度(du)，著(zhu)力攻克一(yi)(yi)(yi)(yi)(yi)批關鍵(jian)核(he)心(xin)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)，加(jia)(jia)快推動(dong)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)和(he)(he)(he)產業(ye)(ye)(ye)(ye)創新(xin)(xin)(xin)發展(zhan)(zhan)(zhan)(zhan)。同(tong)(tong)(tong)(tong)時(shi)(shi)，強(qiang)調(diao)(diao)要(yao)強(qiang)化(hua)(hua)基礎研究(jiu)，提(ti)升(sheng)(sheng)原始創新(xin)(xin)(xin)能(neng)(neng)(neng)力，努(nu)力讓我國(guo)在(zai)(zai)(zai)(zai)(zai)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)這個(ge)新(xin)(xin)(xin)興(xing)領(ling)(ling)域(yu)(yu)走(zou)在(zai)(zai)(zai)(zai)(zai)理(li)論最(zui)前(qian)沿、占據(ju)(ju)(ju)(ju)創新(xin)(xin)(xin)制(zhi)高(gao)(gao)點(dian)(dian)(dian)、取(qu)得產業(ye)(ye)(ye)(ye)新(xin)(xin)(xin)優(you)勢。在(zai)(zai)(zai)(zai)(zai)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)上(shang)發展(zhan)(zhan)(zhan)(zhan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)大背景(jing)(jing)下，區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)其全(quan)(quan)(quan)新(xin)(xin)(xin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)計算(suan)范式、分(fen)布(bu)式基礎架(jia)(jia)構(gou)和(he)(he)(he)獨特(te)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)規(gui)(gui)則(ze)(ze)為(wei)解(jie)決稅(shui)(shui)(shui)(shui)(shui)(shui)收難題(ti)從(cong)根(gen)源上(shang)提(ti)供(gong)了(le)(le)新(xin)(xin)(xin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)思路。同(tong)(tong)(tong)(tong)時(shi)(shi)，隨著(zhu)5G技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)大規(gui)(gui)模商用(yong)(yong)(yong)(yong)(yong)和(he)(he)(he)物(wu)(wu)(wu)(wu)(wu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發展(zhan)(zhan)(zhan)(zhan)，“區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)+5G+物(wu)(wu)(wu)(wu)(wu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)”為(wei)破解(jie)上(shang)述出(chu)(chu)口(kou)(kou)退(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)控(kong)(kong)難題(ti)提(ti)供(gong)了(le)(le)有(you)(you)(you)效(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)解(jie)決方(fang)(fang)(fang)案(an)。為(wei)充分(fen)保(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)國(guo)家、網(wang)(wang)絡(luo)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)及(ji)(ji)主(zhu)(zhu)(zhu)(zhu)管(guan)(guan)部門(men)(men)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)監(jian)管(guan)(guan)，本(ben)文提(ti)出(chu)(chu)利(li)(li)用(yong)(yong)(yong)(yong)(yong)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)中(zhong)(zhong)(zhong)主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)架(jia)(jia)構(gou)，以(yi)(yi)(yi)(yi)(yi)(yi)(yi)保(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)高(gao)(gao)效(xiao)性(xing)(xing)(xing)(xing)(xing)(xing)、安(an)(an)全(quan)(quan)(quan)性(xing)(xing)(xing)(xing)(xing)(xing)和(he)(he)(he)權(quan)(quan)(quan)(quan)威性(xing)(xing)(xing)(xing)(xing)(xing)。（一(yi)(yi)(yi)(yi)(yi)）區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)類(lei)。區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)本(ben)質(zhi)(zhi)上(shang)是(shi)(shi)(shi)(shi)(shi)一(yi)(yi)(yi)(yi)(yi)種(zhong)分(fen)布(bu)式網(wang)(wang)絡(luo)記(ji)賬(zhang)系(xi)(xi)統，具(ju)有(you)(you)(you)高(gao)(gao)信(xin)(xin)(xin)(xin)(xin)任度(du)、公(gong)(gong)(gong)(gong)開(kai)透(tou)明、不(bu)(bu)可(ke)(ke)(ke)(ke)(ke)篡(cuan)改等特(te)性(xing)(xing)(xing)(xing)(xing)(xing)，還具(ju)有(you)(you)(you)去(qu)(qu)中(zhong)(zhong)(zhong)心(xin)化(hua)(hua)、可(ke)(ke)(ke)(ke)(ke)溯性(xing)(xing)(xing)(xing)(xing)(xing)、不(bu)(bu)可(ke)(ke)(ke)(ke)(ke)篡(cuan)改性(xing)(xing)(xing)(xing)(xing)(xing)、智(zhi)能(neng)(neng)(neng)合約等技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)特(te)點(dian)(dian)(dian)。從(cong)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)情(qing)況來(lai)(lai)看，當前(qian)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)主(zhu)(zhu)(zhu)(zhu)要(yao)分(fen)成(cheng)三(san)類(lei)，分(fen)別(bie)是(shi)(shi)(shi)(shi)(shi)公(gong)(gong)(gong)(gong)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)、聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)、私(si)(si)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)。三(san)類(lei)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)類(lei)及(ji)(ji)差異見(jian)表(biao)1所(suo)示(shi)。共(gong)(gong)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)是(shi)(shi)(shi)(shi)(shi)目(mu)前(qian)全(quan)(quan)(quan)世界應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)最(zui)廣泛的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)，它完全(quan)(quan)(quan)去(qu)(qu)中(zhong)(zhong)(zhong)心(xin)化(hua)(hua)，不(bu)(bu)受任何機(ji)(ji)構(gou)控(kong)(kong)制(zhi)，具(ju)有(you)(you)(you)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)完全(quan)(quan)(quan)公(gong)(gong)(gong)(gong)開(kai)、完全(quan)(quan)(quan)不(bu)(bu)受監(jian)管(guan)(guan)去(qu)(qu)中(zhong)(zhong)(zhong)心(xin)化(hua)(hua)、依(yi)靠(kao)加(jia)(jia)密(mi)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)來(lai)(lai)保(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)安(an)(an)全(quan)(quan)(quan)等特(te)點(dian)(dian)(dian)。比特(te)幣就是(shi)(shi)(shi)(shi)(shi)共(gong)(gong)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)最(zui)典型的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)。聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)由某(mou)個(ge)群體內部指(zhi)定(ding)(ding)(ding)(ding)多個(ge)節(jie)(jie)(jie)點(dian)(dian)(dian)為(wei)記(ji)賬(zhang)人，每個(ge)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)都(dou)由所(suo)有(you)(you)(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)節(jie)(jie)(jie)點(dian)(dian)(dian)共(gong)(gong)同(tong)(tong)(tong)(tong)決定(ding)(ding)(ding)(ding)來(lai)(lai)生成(cheng)。在(zai)(zai)(zai)(zai)(zai)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)中(zhong)(zhong)(zhong)，公(gong)(gong)(gong)(gong)眾(zhong)可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)查閱交(jiao)(jiao)易(yi)，但(dan)不(bu)(bu)可(ke)(ke)(ke)(ke)(ke)驗證(zheng)(zheng)(zheng)(zheng)或(huo)者(zhe)智(zhi)能(neng)(neng)(neng)合約，因(yin)此(ci)，可(ke)(ke)(ke)(ke)(ke)視(shi)為(wei)“部分(fen)去(qu)(qu)中(zhong)(zhong)(zhong)心(xin)化(hua)(hua)”的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)。相(xiang)對于(yu)(yu)(yu)共(gong)(gong)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)，聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)交(jiao)(jiao)易(yi)速(su)(su)度(du)并發性(xing)(xing)(xing)(xing)(xing)(xing)較(jiao)高(gao)(gao)，但(dan)可(ke)(ke)(ke)(ke)(ke)擴展(zhan)(zhan)(zhan)(zhan)性(xing)(xing)(xing)(xing)(xing)(xing)也較(jiao)差。而私(si)(si)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)則(ze)(ze)與公(gong)(gong)(gong)(gong)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)完全(quan)(quan)(quan)相(xiang)反(fan)，私(si)(si)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)寫(xie)入(ru)權(quan)(quan)(quan)(quan)限(xian)是(shi)(shi)(shi)(shi)(shi)由某(mou)個(ge)機(ji)(ji)構(gou)組(zu)織(zhi)(zhi)全(quan)(quan)(quan)權(quan)(quan)(quan)(quan)控(kong)(kong)制(zhi)，數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)讀取(qu)權(quan)(quan)(quan)(quan)限(xian)受嚴格規(gui)(gui)定(ding)(ding)(ding)(ding)，具(ju)有(you)(you)(you)一(yi)(yi)(yi)(yi)(yi)定(ding)(ding)(ding)(ding)程度(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)訪問(wen)限(xian)制(zhi)。私(si)(si)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)比較(jiao)適(shi)用(yong)(yong)(yong)(yong)(yong)于(yu)(yu)(yu)一(yi)(yi)(yi)(yi)(yi)些(xie)(xie)對安(an)(an)全(quan)(quan)(quan)等級要(yao)求(qiu)較(jiao)高(gao)(gao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)領(ling)(ling)域(yu)(yu)，如金融領(ling)(ling)域(yu)(yu)等。（二(er)）主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基本(ben)概念(nian)。聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)特(te)點(dian)(dian)(dian)在(zai)(zai)(zai)(zai)(zai)于(yu)(yu)(yu)，強(qiang)調(diao)(diao)同(tong)(tong)(tong)(tong)業(ye)(ye)(ye)(ye)或(huo)跨(kua)行業(ye)(ye)(ye)(ye)間(jian)(jian)(jian)(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)機(ji)(ji)構(gou)或(huo)者(zhe)組(zu)織(zhi)(zhi)之(zhi)(zhi)間(jian)(jian)(jian)(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)價值、協同(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)強(qiang)關聯(lian)(lian)(lian)(lian)(lian)(lian)性(xing)(xing)(xing)(xing)(xing)(xing)，以(yi)(yi)(yi)(yi)(yi)(yi)(yi)及(ji)(ji)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)內部的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)弱(ruo)(ruo)中(zhong)(zhong)(zhong)心(xin)化(hua)(hua)。與公(gong)(gong)(gong)(gong)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)相(xiang)比，聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)實(shi)(shi)(shi)現(xian)高(gao)(gao)吞吐量、強(qiang)身份許可(ke)(ke)(ke)(ke)(ke)，保(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)安(an)(an)全(quan)(quan)(quan)隱私(si)(si)。當前(qian)，我國(guo)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)研究(jiu)重(zhong)點(dian)(dian)(dian)將(jiang)(jiang)集中(zhong)(zhong)(zhong)于(yu)(yu)(yu)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)關鍵(jian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)及(ji)(ji)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)、區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)監(jian)管(guan)(guan)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)與標準(zhun)(zhun)。但(dan)是(shi)(shi)(shi)(shi)(shi)，聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)在(zai)(zai)(zai)(zai)(zai)實(shi)(shi)(shi)際(ji)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)中(zhong)(zhong)(zhong)還是(shi)(shi)(shi)(shi)(shi)存(cun)在(zai)(zai)(zai)(zai)(zai)一(yi)(yi)(yi)(yi)(yi)些(xie)(xie)問(wen)題(ti)，其所(suo)開(kai)放的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)節(jie)(jie)(jie)點(dian)(dian)(dian)過(guo)少，擴展(zhan)(zhan)(zhan)(zhan)性(xing)(xing)(xing)(xing)(xing)(xing)較(jiao)差。因(yin)此(ci)，急需一(yi)(yi)(yi)(yi)(yi)種(zhong)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)既能(neng)(neng)(neng)實(shi)(shi)(shi)現(xian)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)弱(ruo)(ruo)中(zhong)(zhong)(zhong)心(xin)化(hua)(hua)，也可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)實(shi)(shi)(shi)現(xian)公(gong)(gong)(gong)(gong)有(you)(you)(you)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)面(mian)向大批量的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)用(yong)(yong)(yong)(yong)(yong)戶。此(ci)時(shi)(shi)，主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)應(ying)(ying)(ying)運而生。其本(ben)質(zhi)(zhi)即是(shi)(shi)(shi)(shi)(shi)運行在(zai)(zai)(zai)(zai)(zai)特(te)定(ding)(ding)(ding)(ding)主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)范圍內的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)(ke)(ke)(ke)監(jian)管(guan)(guan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)，可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)受不(bu)(bu)同(tong)(tong)(tong)(tong)主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)節(jie)(jie)(jie)點(dian)(dian)(dian)國(guo)家或(huo)者(zhe)部門(men)(men)法(fa)(fa)律法(fa)(fa)規(gui)(gui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)監(jian)管(guan)(guan)和(he)(he)(he)控(kong)(kong)制(zhi)，做(zuo)(zuo)到(dao)(dao)“代碼+法(fa)(fa)律”，以(yi)(yi)(yi)(yi)(yi)(yi)(yi)分(fen)散多中(zhong)(zhong)(zhong)心(xin)化(hua)(hua)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)式在(zai)(zai)(zai)(zai)(zai)主(zhu)(zhu)(zhu)(zhu)體經濟體框架(jia)(jia)下進(jin)行價值認(ren)(ren)同(tong)(tong)(tong)(tong)。它具(ju)有(you)(you)(you)多個(ge)中(zhong)(zhong)(zhong)心(xin)化(hua)(hua)，同(tong)(tong)(tong)(tong)時(shi)(shi)具(ju)有(you)(you)(you)一(yi)(yi)(yi)(yi)(yi)定(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)(ke)(ke)(ke)擴展(zhan)(zhan)(zhan)(zhan)性(xing)(xing)(xing)(xing)(xing)(xing)。主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)與其他區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)對比見(jian)表(biao)2所(suo)示(shi)。（三(san)）主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)關鍵(jian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)。1.高(gao)(gao)性(xing)(xing)(xing)(xing)(xing)(xing)能(neng)(neng)(neng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)關鍵(jian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)。一(yi)(yi)(yi)(yi)(yi)般的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)會在(zai)(zai)(zai)(zai)(zai)大規(gui)(gui)模節(jie)(jie)(jie)點(dian)(dian)(dian)或(huo)者(zhe)大數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)場(chang)景(jing)(jing)下出(chu)(chu)現(xian)性(xing)(xing)(xing)(xing)(xing)(xing)能(neng)(neng)(neng)急劇下降，甚(shen)至導(dao)致系(xi)(xi)統不(bu)(bu)可(ke)(ke)(ke)(ke)(ke)用(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)情(qing)況。主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)依(yi)托高(gao)(gao)性(xing)(xing)(xing)(xing)(xing)(xing)能(neng)(neng)(neng)共(gong)(gong)識(shi)算(suan)法(fa)(fa)設計（多節(jie)(jie)(jie)點(dian)(dian)(dian)之(zhi)(zhi)間(jian)(jian)(jian)(jian)）以(yi)(yi)(yi)(yi)(yi)(yi)(yi)支(zhi)(zhi)(zhi)撐(cheng)(cheng)大規(gui)(gui)模的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)性(xing)(xing)(xing)(xing)(xing)(xing)能(neng)(neng)(neng)需求(qiu)；建立(li)高(gao)(gao)效(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)智(zhi)能(neng)(neng)(neng)合約執行引擎以(yi)(yi)(yi)(yi)(yi)(yi)(yi)提(ti)高(gao)(gao)節(jie)(jie)(jie)點(dian)(dian)(dian)內的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)執行效(xiao)率(lv)；生成(cheng)新(xin)(xin)(xin)型共(gong)(gong)識(shi)機(ji)(ji)制(zhi)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)提(ti)高(gao)(gao)共(gong)(gong)識(shi)效(xiao)率(lv)和(he)(he)(he)安(an)(an)全(quan)(quan)(quan)性(xing)(xing)(xing)(xing)(xing)(xing)，支(zhi)(zhi)(zhi)撐(cheng)(cheng)大規(gui)(gui)模、多種(zhong)網(wang)(wang)絡(luo)結(jie)(jie)(jie)構(gou)組(zu)網(wang)(wang)。它通(tong)過(guo)軟硬件(jian)協同(tong)(tong)(tong)(tong)優(you)化(hua)(hua)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)，進(jin)一(yi)(yi)(yi)(yi)(yi)步提(ti)升(sheng)(sheng)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)絡(luo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)性(xing)(xing)(xing)(xing)(xing)(xing)能(neng)(neng)(neng)。2.安(an)(an)全(quan)(quan)(quan)隱私(si)(si)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)關鍵(jian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)。為(wei)保(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)平(ping)(ping)(ping)臺(tai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)安(an)(an)全(quan)(quan)(quan)自主(zhu)(zhu)(zhu)(zhu)可(ke)(ke)(ke)(ke)(ke)控(kong)(kong)，需要(yao)全(quan)(quan)(quan)面(mian)支(zhi)(zhi)(zhi)持(chi)我國(guo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)加(jia)(jia)密(mi)算(suan)法(fa)(fa)，標準(zhun)(zhun)商業(ye)(ye)(ye)(ye)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)或(huo)政務(wu)(wu)(wu)服(fu)務(wu)(wu)(wu)都(dou)要(yao)求(qiu)平(ping)(ping)(ping)臺(tai)支(zhi)(zhi)(zhi)持(chi)對業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)隱私(si)(si)保(bao)(bao)(bao)護。可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)通(tong)過(guo)命(ming)名(ming)空間(jian)(jian)(jian)(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)方(fang)(fang)(fang)式在(zai)(zai)(zai)(zai)(zai)物(wu)(wu)(wu)(wu)(wu)理(li)層(ceng)面(mian)進(jin)行業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)離，以(yi)(yi)(yi)(yi)(yi)(yi)(yi)滿足(zu)業(ye)(ye)(ye)(ye)務(wu)(wu)(wu)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)隱私(si)(si)要(yao)求(qiu)，實(shi)(shi)(shi)現(xian)更細粒度(du)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)隱私(si)(si)交(jiao)(jiao)易(yi)機(ji)(ji)制(zhi)，做(zuo)(zuo)好數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)加(jia)(jia)密(mi)存(cun)儲(chu)，防止文件(jian)被(bei)篡(cuan)改。（四）主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)于(yu)(yu)(yu)出(chu)(chu)口(kou)(kou)退(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)風(feng)險(xian)管(guan)(guan)理(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)優(you)勢。1.主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)保(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)多部門(men)(men)間(jian)(jian)(jian)(jian)各(ge)(ge)自相(xiang)對獨立(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)權(quan)(quan)(quan)(quan)限(xian)控(kong)(kong)制(zhi)，以(yi)(yi)(yi)(yi)(yi)(yi)(yi)達到(dao)(dao)從(cong)“去(qu)(qu)中(zhong)(zhong)(zhong)心(xin)化(hua)(hua)”到(dao)(dao)“多中(zhong)(zhong)(zhong)心(xin)化(hua)(hua)”的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)目(mu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)。由于(yu)(yu)(yu)出(chu)(chu)口(kou)(kou)退(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)風(feng)險(xian)管(guan)(guan)理(li)體系(xi)(xi)涉及(ji)(ji)多個(ge)出(chu)(chu)口(kou)(kou)退(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)主(zhu)(zhu)(zhu)(zhu)管(guan)(guan)部門(men)(men)，主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)支(zhi)(zhi)(zhi)持(chi)多個(ge)具(ju)有(you)(you)(you)超級權(quan)(quan)(quan)(quan)限(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)超級節(jie)(jie)(jie)點(dian)(dian)(dian)，以(yi)(yi)(yi)(yi)(yi)(yi)(yi)達到(dao)(dao)多部門(men)(men)對數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)“共(gong)(gong)治(zhi)”的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)作(zuo)用(yong)(yong)(yong)(yong)(yong)，利(li)(li)用(yong)(yong)(yong)(yong)(yong)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)共(gong)(gong)識(shi)機(ji)(ji)制(zhi)和(he)(he)(he)智(zhi)能(neng)(neng)(neng)合約實(shi)(shi)(shi)現(xian)更加(jia)(jia)靈(ling)活的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)權(quan)(quan)(quan)(quan)限(xian)控(kong)(kong)制(zhi)機(ji)(ji)制(zhi)。2.主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)保(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)部門(men)(men)間(jian)(jian)(jian)(jian)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)交(jiao)(jiao)互(hu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)公(gong)(gong)(gong)(gong)開(kai)透(tou)明。由于(yu)(yu)(yu)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)中(zhong)(zhong)(zhong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)各(ge)(ge)個(ge)節(jie)(jie)(jie)點(dian)(dian)(dian)在(zai)(zai)(zai)(zai)(zai)智(zhi)能(neng)(neng)(neng)合約基礎上(shang)建立(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)都(dou)是(shi)(shi)(shi)(shi)(shi)平(ping)(ping)(ping)等的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)交(jiao)(jiao)互(hu)規(gui)(gui)則(ze)(ze)，出(chu)(chu)口(kou)(kou)退(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)各(ge)(ge)部門(men)(men)間(jian)(jian)(jian)(jian)可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)事先制(zhi)定(ding)(ding)(ding)(ding)比較(jiao)公(gong)(gong)(gong)(gong)平(ping)(ping)(ping)合理(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)交(jiao)(jiao)互(hu)準(zhun)(zhun)則(ze)(ze)，利(li)(li)用(yong)(yong)(yong)(yong)(yong)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)安(an)(an)全(quan)(quan)(quan)代碼來(lai)(lai)實(shi)(shi)(shi)現(xian)，每個(ge)節(jie)(jie)(jie)點(dian)(dian)(dian)均(jun)可(ke)(ke)(ke)(ke)(ke)相(xiang)互(hu)檢測(ce)監(jian)督，即使信(xin)(xin)(xin)(xin)(xin)息共(gong)(gong)享雙方(fang)(fang)(fang)跨(kua)部門(men)(men)、跨(kua)領(ling)(ling)域(yu)(yu)，數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)交(jiao)(jiao)互(hu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)公(gong)(gong)(gong)(gong)開(kai)透(tou)明性(xing)(xing)(xing)(xing)(xing)(xing)也可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)得到(dao)(dao)保(bao)(bao)(bao)障。3.主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)開(kai)放大量的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)業(ye)(ye)(ye)(ye)節(jie)(jie)(jie)點(dian)(dian)(dian)，同(tong)(tong)(tong)(tong)時(shi)(shi)制(zhi)定(ding)(ding)(ding)(ding)相(xiang)應(ying)(ying)(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)激(ji)勵措施，鼓(gu)勵出(chu)(chu)口(kou)(kou)退(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)企(qi)(qi)業(ye)(ye)(ye)(ye)將(jiang)(jiang)相(xiang)關數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)存(cun)儲(chu)“上(shang)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)”。區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)本(ben)質(zhi)(zhi)上(shang)是(shi)(shi)(shi)(shi)(shi)一(yi)(yi)(yi)(yi)(yi)種(zhong)分(fen)布(bu)式賬(zhang)本(ben)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)，其分(fen)布(bu)式、不(bu)(bu)可(ke)(ke)(ke)(ke)(ke)篡(cuan)改的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)特(te)點(dian)(dian)(dian)決定(ding)(ding)(ding)(ding)了(le)(le)其可(ke)(ke)(ke)(ke)(ke)作(zuo)為(wei)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)體系(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)底層(ceng)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)。因(yin)此(ci)，出(chu)(chu)口(kou)(kou)企(qi)(qi)業(ye)(ye)(ye)(ye)愿意將(jiang)(jiang)其出(chu)(chu)口(kou)(kou)物(wu)(wu)(wu)(wu)(wu)流數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)“上(shang)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)”的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，可(ke)(ke)(ke)(ke)(ke)給予一(yi)(yi)(yi)(yi)(yi)定(ding)(ding)(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)信(xin)(xin)(xin)(xin)(xin)用(yong)(yong)(yong)(yong)(yong)激(ji)勵措施，如可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)將(jiang)(jiang)“上(shang)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)”企(qi)(qi)業(ye)(ye)(ye)(ye)認(ren)(ren)定(ding)(ding)(ding)(ding)為(wei)出(chu)(chu)口(kou)(kou)退(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)一(yi)(yi)(yi)(yi)(yi)類(lei)企(qi)(qi)業(ye)(ye)(ye)(ye)、海關的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)認(ren)(ren)證(zheng)(zheng)(zheng)(zheng)企(qi)(qi)業(ye)(ye)(ye)(ye)（AOE）等。也可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)在(zai)(zai)(zai)(zai)(zai)企(qi)(qi)業(ye)(ye)(ye)(ye)節(jie)(jie)(jie)點(dian)(dian)(dian)之(zhi)(zhi)間(jian)(jian)(jian)(jian)公(gong)(gong)(gong)(gong)開(kai)一(yi)(yi)(yi)(yi)(yi)些(xie)(xie)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)上(shang)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)，有(you)(you)(you)助(zhu)于(yu)(yu)(yu)暢(chang)通(tong)出(chu)(chu)口(kou)(kou)企(qi)(qi)業(ye)(ye)(ye)(ye)之(zhi)(zhi)間(jian)(jian)(jian)(jian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)獲取(qu)及(ji)(ji)分(fen)析(xi)渠道。4.主(zhu)(zhu)(zhu)(zhu)權(quan)(quan)(quan)(quan)聯(lian)(lian)(lian)(lian)(lian)(lian)盟(meng)(meng)(meng)(meng)(meng)(meng)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)結(jie)(jie)(jie)合“5G+物(wu)(wu)(wu)(wu)(wu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)”技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)保(bao)(bao)(bao)證(zheng)(zheng)(zheng)(zheng)“上(shang)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)”數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)準(zhun)(zhun)確性(xing)(xing)(xing)(xing)(xing)(xing)。5G是(shi)(shi)(shi)(shi)(shi)當前(qian)全(quan)(quan)(quan)球最(zui)新(xin)(xin)(xin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)移動(dong)通(tong)信(xin)(xin)(xin)(xin)(xin)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)，具(ju)備高(gao)(gao)速(su)(su)率(lv)、低延(yan)時(shi)(shi)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)及(ji)(ji)海量接(jie)入(ru)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)優(you)勢。物(wu)(wu)(wu)(wu)(wu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)是(shi)(shi)(shi)(shi)(shi)指(zhi)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)計算(suan)機(ji)(ji)互(hu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)為(wei)基礎，通(tong)過(guo)射(she)頻設備、通(tong)信(xin)(xin)(xin)(xin)(xin)模組(zu)和(he)(he)(he)智(zhi)能(neng)(neng)(neng)芯片等技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)實(shi)(shi)(shi)現(xian)物(wu)(wu)(wu)(wu)(wu)品自動(dong)識(shi)別(bie)和(he)(he)(he)信(xin)(xin)(xin)(xin)(xin)息共(gong)(gong)享的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)手(shou)段。區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)與5G和(he)(he)(he)物(wu)(wu)(wu)(wu)(wu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)結(jie)(jie)(jie)合，一(yi)(yi)(yi)(yi)(yi)方(fang)(fang)(fang)面(mian)，5G和(he)(he)(he)物(wu)(wu)(wu)(wu)(wu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)能(neng)(neng)(neng)夠加(jia)(jia)速(su)(su)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)大規(gui)(gui)模落地(di)；另一(yi)(yi)(yi)(yi)(yi)方(fang)(fang)(fang)面(mian)，區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)將(jiang)(jiang)為(wei)物(wu)(wu)(wu)(wu)(wu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)提(ti)供(gong)更安(an)(an)全(quan)(quan)(quan)、更高(gao)(gao)效(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支(zhi)(zhi)(zhi)撐(cheng)(cheng)。如表(biao)3所(suo)示(shi)。將(jiang)(jiang)區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)、5G技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)和(he)(he)(he)物(wu)(wu)(wu)(wu)(wu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)結(jie)(jie)(jie)合起來(lai)(lai)，既可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)提(ti)高(gao)(gao)物(wu)(wu)(wu)(wu)(wu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)(ke)(ke)(ke)擴展(zhan)(zhan)(zhan)(zhan)性(xing)(xing)(xing)(xing)(xing)(xing)和(he)(he)(he)可(ke)(ke)(ke)(ke)(ke)維護性(xing)(xing)(xing)(xing)(xing)(xing)，也可(ke)(ke)(ke)(ke)(ke)以(yi)(yi)(yi)(yi)(yi)(yi)(yi)擴大區(qu)(qu)(qu)(qu)(qu)(qu)(qu)塊(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)(kuai)鏈(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)范圍。因(yin)此(ci)，在(zai)(zai)(zai)(zai)(zai)出(chu)(chu)口(kou)(kou)退(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)管(guan)(guan)理(li)體系(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)采集階段，應(ying)(ying)(ying)用(yong)(yong)(yong)(yong)(yong)“5G+物(wu)(wu)(wu)(wu)(wu)聯(lian)(lian)(lian)(lian)(lian)(lian)網(wang)(wang)”技(ji)(ji)(ji)(ji)(ji)(ji)(ji)(ji)術(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)將(jiang)(jiang)大幅度(du)提(ti)高(gao)(gao)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)采集的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)準(zhun)(zhun)確性(xing)(xing)(xing)(xing)(xing)(xing)和(he)(he)(he)時(shi)(shi)效(xiao)性(xing)(xing)(xing)(xing)(xing)(xing)。

三、基(ji)于主權聯盟(meng)鏈的(de)出口退(tui)稅(shui)風險管理體系的(de)構建

為(wei)(wei)(wei)了充分(fen)利(li)用(yong)(yong)(yong)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)大(da)(da)(da)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)資(zi)(zi)(zi)源(yuan)(yuan)(yuan)，包(bao)含稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務、海關(guan)(guan)(guan)、外(wai)匯(hui)管(guan)理(li)(li)(li)(li)局(ju)、銀(yin)行(xing)(xing)(xing)(xing)等(deng)(deng)部(bu)(bu)(bu)門之間的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)，構(gou)(gou)建基(ji)(ji)(ji)于(yu)主(zhu)(zhu)權(quan)(quan)(quan)聯(lian)(lian)盟(meng)鏈(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風險(xian)(xian)管(guan)理(li)(li)(li)(li)體(ti)(ti)系(xi)(xi)(xi)(xi)，可(ke)(ke)形(xing)成出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)大(da)(da)(da)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)資(zi)(zi)(zi)源(yuan)(yuan)(yuan)智(zhi)(zhi)慧(hui)共(gong)(gong)(gong)(gong)用(yong)(yong)(yong)、隱(yin)私(si)保護、權(quan)(quan)(quan)威可(ke)(ke)信(xin)(xin)(xin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)區塊(kuai)(kuai)鏈(lian)(lian)(lian)網(wang)(wang)絡(luo)，實(shi)(shi)現(xian)(xian)風險(xian)(xian)智(zhi)(zhi)能(neng)管(guan)控。基(ji)(ji)(ji)于(yu)主(zhu)(zhu)權(quan)(quan)(quan)聯(lian)(lian)盟(meng)鏈(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風險(xian)(xian)管(guan)理(li)(li)(li)(li)體(ti)(ti)系(xi)(xi)(xi)(xi)架構(gou)(gou)見圖1。管(guan)理(li)(li)(li)(li)體(ti)(ti)系(xi)(xi)(xi)(xi)分(fen)為(wei)(wei)(wei)四(si)部(bu)(bu)(bu)分(fen)，分(fen)別(bie)為(wei)(wei)(wei)：出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)采(cai)(cai)集(ji)、出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)處理(li)(li)(li)(li)、出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)交互(hu)以(yi)(yi)(yi)(yi)及出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)智(zhi)(zhi)慧(hui)共(gong)(gong)(gong)(gong)用(yong)(yong)(yong)。（一(yi)(yi)）出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)采(cai)(cai)集(ji)。出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)采(cai)(cai)集(ji)是(shi)(shi)對(dui)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)大(da)(da)(da)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)風險(xian)(xian)控制(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)源(yuan)(yuan)(yuan)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)進(jin)(jin)行(xing)(xing)(xing)(xing)管(guan)理(li)(li)(li)(li)與(yu)(yu)(yu)優化配置的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)第一(yi)(yi)個(ge)(ge)環節(jie)。包(bao)含以(yi)(yi)(yi)(yi)下(xia)(xia)(xia)三(san)(san)個(ge)(ge)方面：一(yi)(yi)是(shi)(shi)通過(guo)(guo)(guo)物聯(lian)(lian)網(wang)(wang)技(ji)術(shu)，如(ru)(ru)攝像(xiang)(xiang)頭、LOT傳感設(she)備、物流(liu)輔助智(zhi)(zhi)能(neng)設(she)備等(deng)(deng)采(cai)(cai)集(ji)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)貿(mao)(mao)易(yi)企業(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)日常訂單(dan)和(he)物流(liu)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)，保證(zheng)“上(shang)鏈(lian)(lian)(lian)”數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)準(zhun)確性(xing)(xing)(xing)；二(er)是(shi)(shi)通過(guo)(guo)(guo)5G通信(xin)(xin)(xin)技(ji)術(shu)加(jia)(jia)快(kuai)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)傳輸和(he)穩定(ding)性(xing)(xing)(xing)，全方位(wei)地(di)獲(huo)取外(wai)貿(mao)(mao)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)地(di)理(li)(li)(li)(li)位(wei)置和(he)綜合(he)(he)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)，保證(zheng)“上(shang)鏈(lian)(lian)(lian)”數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)(shi)時(shi)(shi)性(xing)(xing)(xing)；三(san)(san)是(shi)(shi)開通保留傳統(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)WEB端(duan)和(he)手(shou)機(ji)(ji)端(duan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)錄入功(gong)能(neng)，對(dui)一(yi)(yi)些(xie)圖像(xiang)(xiang)資(zi)(zi)(zi)料，如(ru)(ru)合(he)(he)同(tong)(tong)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)、憑(ping)(ping)證(zheng)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)等(deng)(deng)，通過(guo)(guo)(guo)手(shou)機(ji)(ji)拍照等(deng)(deng)形(xing)式進(jin)(jin)行(xing)(xing)(xing)(xing)上(shang)傳，提高(gao)(gao)(gao)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)采(cai)(cai)集(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)用(yong)(yong)(yong)戶體(ti)(ti)驗。（二(er)）出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)處理(li)(li)(li)(li)。出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)處理(li)(li)(li)(li)主(zhu)(zhu)要(yao)(yao)(yao)分(fen)為(wei)(wei)(wei)兩個(ge)(ge)類(lei)別(bie)：一(yi)(yi)是(shi)(shi)處理(li)(li)(li)(li)歷史數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)。由于(yu)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)在(zai)(zai)原(yuan)有的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)體(ti)(ti)系(xi)(xi)(xi)(xi)架構(gou)(gou)下(xia)(xia)(xia)已(yi)經有諸多的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)應(ying)(ying)用(yong)(yong)(yong)系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)，如(ru)(ru)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務端(duan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)金稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)三(san)(san)期數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)、出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)審核(he)系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)，海關(guan)(guan)(guan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)電(dian)子口(kou)(kou)(kou)(kou)(kou)(kou)岸信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)等(deng)(deng)，需要(yao)(yao)(yao)將這些(xie)鏈(lian)(lian)(lian)下(xia)(xia)(xia)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)實(shi)(shi)時(shi)(shi)更新，且與(yu)(yu)(yu)鏈(lian)(lian)(lian)上(shang)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)統(tong)(tong)(tong)(tong)一(yi)(yi)標準(zhun)校(xiao)(xiao)正，以(yi)(yi)(yi)(yi)滿(man)足共(gong)(gong)(gong)(gong)識(shi)(shi)機(ji)(ji)制(zhi)(zhi)(zhi)，保證(zheng)校(xiao)(xiao)正后的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)分(fen)鏈(lian)(lian)(lian)錄入融(rong)合(he)(he)。二(er)是(shi)(shi)處理(li)(li)(li)(li)實(shi)(shi)時(shi)(shi)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)。實(shi)(shi)時(shi)(shi)采(cai)(cai)集(ji)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)必須經過(guo)(guo)(guo)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)清洗、數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)抽(chou)取以(yi)(yi)(yi)(yi)及數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)裝載三(san)(san)個(ge)(ge)部(bu)(bu)(bu)分(fen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)處理(li)(li)(li)(li)后，與(yu)(yu)(yu)所(suo)屬類(lei)別(bie)鏈(lian)(lian)(lian)上(shang)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)進(jin)(jin)行(xing)(xing)(xing)(xing)比對(dui)校(xiao)(xiao)正，使其滿(man)足該聯(lian)(lian)盟(meng)鏈(lian)(lian)(lian)共(gong)(gong)(gong)(gong)識(shi)(shi)機(ji)(ji)制(zhi)(zhi)(zhi)，并(bing)存(cun)儲“上(shang)鏈(lian)(lian)(lian)”。在(zai)(zai)歷史數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)和(he)實(shi)(shi)時(shi)(shi)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)預(yu)(yu)處理(li)(li)(li)(li)完成后，可(ke)(ke)以(yi)(yi)(yi)(yi)將處理(li)(li)(li)(li)后的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)存(cun)儲至聯(lian)(lian)盟(meng)鏈(lian)(lian)(lian)，通過(guo)(guo)(guo)共(gong)(gong)(gong)(gong)識(shi)(shi)算法(fa)等(deng)(deng)機(ji)(ji)制(zhi)(zhi)(zhi)將部(bu)(bu)(bu)門數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)進(jin)(jin)行(xing)(xing)(xing)(xing)公開或(huo)者(zhe)加(jia)(jia)密(mi)。（三(san)(san)）出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)交互(hu)。出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)交互(hu)主(zhu)(zhu)要(yao)(yao)(yao)基(ji)(ji)(ji)于(yu)主(zhu)(zhu)權(quan)(quan)(quan)聯(lian)(lian)盟(meng)鏈(lian)(lian)(lian)網(wang)(wang)絡(luo)，既有面向廣大(da)(da)(da)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)企業(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)普(pu)通節(jie)點(dian)，也有面向出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)監(jian)(jian)管(guan)和(he)執行(xing)(xing)(xing)(xing)部(bu)(bu)(bu)門的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)超級節(jie)點(dian)，利(li)用(yong)(yong)(yong)共(gong)(gong)(gong)(gong)識(shi)(shi)算法(fa)、加(jia)(jia)密(mi)算法(fa)、智(zhi)(zhi)能(neng)合(he)(he)約等(deng)(deng)機(ji)(ji)制(zhi)(zhi)(zhi)實(shi)(shi)現(xian)(xian)權(quan)(quan)(quan)限的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)控制(zhi)(zhi)(zhi)和(he)授權(quan)(quan)(quan)。如(ru)(ru)圖2所(suo)示(shi)，主(zhu)(zhu)權(quan)(quan)(quan)聯(lian)(lian)盟(meng)鏈(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)優勢在(zai)(zai)于(yu)在(zai)(zai)聯(lian)(lian)盟(meng)鏈(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基(ji)(ji)(ji)礎上(shang)可(ke)(ke)以(yi)(yi)(yi)(yi)強(qiang)調尊重網(wang)(wang)絡(luo)主(zhu)(zhu)權(quan)(quan)(quan)和(he)國家主(zhu)(zhu)權(quan)(quan)(quan)，在(zai)(zai)節(jie)點(dian)與(yu)(yu)(yu)節(jie)點(dian)之間提供(gong)更多的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)監(jian)(jian)管(guan)和(he)控制(zhi)(zhi)(zhi)。在(zai)(zai)主(zhu)(zhu)權(quan)(quan)(quan)聯(lian)(lian)盟(meng)鏈(lian)(lian)(lian)中(zhong)，在(zai)(zai)國家和(he)相(xiang)關(guan)(guan)(guan)法(fa)律法(fa)規(gui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)監(jian)(jian)管(guan)下(xia)(xia)(xia)，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務、海關(guan)(guan)(guan)、外(wai)匯(hui)管(guan)理(li)(li)(li)(li)局(ju)、銀(yin)行(xing)(xing)(xing)(xing)等(deng)(deng)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)管(guan)理(li)(li)(li)(li)和(he)執行(xing)(xing)(xing)(xing)部(bu)(bu)(bu)門共(gong)(gong)(gong)(gong)同(tong)(tong)執行(xing)(xing)(xing)(xing)規(gui)定(ding)下(xia)(xia)(xia)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)開放共(gong)(gong)(gong)(gong)享規(gui)則。首先，區塊(kuai)(kuai)鏈(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)加(jia)(jia)密(mi)技(ji)術(shu)、時(shi)(shi)間戳、數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)分(fen)塊(kuai)(kuai)等(deng)(deng)技(ji)術(shu)可(ke)(ke)保證(zheng)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)溯源(yuan)(yuan)(yuan)性(xing)(xing)(xing)，用(yong)(yong)(yong)于(yu)支撐電(dian)子憑(ping)(ping)證(zheng)存(cun)根(gen)，以(yi)(yi)(yi)(yi)保障數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)隱(yin)私(si)安全。其次(ci)(ci)，智(zhi)(zhi)能(neng)合(he)(he)約技(ji)術(shu)在(zai)(zai)實(shi)(shi)際應(ying)(ying)用(yong)(yong)(yong)過(guo)(guo)(guo)程(cheng)中(zhong)可(ke)(ke)以(yi)(yi)(yi)(yi)排(pai)除(chu)人為(wei)(wei)(wei)干預(yu)(yu)，自動執行(xing)(xing)(xing)(xing)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)部(bu)(bu)(bu)門之間共(gong)(gong)(gong)(gong)同(tong)(tong)制(zhi)(zhi)(zhi)定(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)開放共(gong)(gong)(gong)(gong)享規(gui)則，從(cong)(cong)而(er)營造(zao)可(ke)(ke)信(xin)(xin)(xin)任的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)大(da)(da)(da)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)資(zi)(zi)(zi)源(yuan)(yuan)(yuan)共(gong)(gong)(gong)(gong)享環境。最后，制(zhi)(zhi)(zhi)定(ding)相(xiang)應(ying)(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)物質激勵、信(xin)(xin)(xin)用(yong)(yong)(yong)激勵等(deng)(deng)措(cuo)施，鼓勵廣大(da)(da)(da)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)貿(mao)(mao)易(yi)企業(ye)將其出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)關(guan)(guan)(guan)票據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)、物流(liu)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)、報關(guan)(guan)(guan)單(dan)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)存(cun)儲“上(shang)鏈(lian)(lian)(lian)”，從(cong)(cong)而(er)提高(gao)(gao)(gao)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)完整(zheng)性(xing)(xing)(xing)和(he)準(zhun)確性(xing)(xing)(xing)。（四(si)）出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)智(zhi)(zhi)慧(hui)共(gong)(gong)(gong)(gong)用(yong)(yong)(yong)。出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)智(zhi)(zhi)慧(hui)共(gong)(gong)(gong)(gong)用(yong)(yong)(yong)層是(shi)(shi)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風險(xian)(xian)管(guan)理(li)(li)(li)(li)體(ti)(ti)系(xi)(xi)(xi)(xi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)最終應(ying)(ying)用(yong)(yong)(yong)層，可(ke)(ke)以(yi)(yi)(yi)(yi)實(shi)(shi)現(xian)(xian)高(gao)(gao)(gao)效(xiao)跨部(bu)(bu)(bu)門數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)查(cha)(cha)詢(xun)(xun)功(gong)能(neng)，解決(jue)(jue)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)大(da)(da)(da)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)資(zi)(zi)(zi)源(yuan)(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)壁(bi)壘，從(cong)(cong)而(er)加(jia)(jia)強(qiang)對(dui)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)預(yu)(yu)防與(yu)(yu)(yu)管(guan)控。整(zheng)個(ge)(ge)智(zhi)(zhi)慧(hui)共(gong)(gong)(gong)(gong)用(yong)(yong)(yong)層可(ke)(ke)以(yi)(yi)(yi)(yi)分(fen)成以(yi)(yi)(yi)(yi)下(xia)(xia)(xia)幾(ji)個(ge)(ge)系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)，分(fen)別(bie)為(wei)(wei)(wei)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)大(da)(da)(da)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)查(cha)(cha)詢(xun)(xun)系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)、出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風險(xian)(xian)預(yu)(yu)警(jing)(jing)系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)、出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風險(xian)(xian)預(yu)(yu)測系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)、出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風險(xian)(xian)快(kuai)速(su)反應(ying)(ying)系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)。出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)大(da)(da)(da)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)查(cha)(cha)詢(xun)(xun)系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)(zhu)要(yao)(yao)(yao)功(gong)能(neng)是(shi)(shi)在(zai)(zai)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)交互(hu)層的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)基(ji)(ji)(ji)礎上(shang)，在(zai)(zai)節(jie)點(dian)之間提供(gong)權(quan)(quan)(quan)限范(fan)圍(wei)內的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)查(cha)(cha)詢(xun)(xun)功(gong)能(neng)。比如(ru)(ru)，稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務部(bu)(bu)(bu)門能(neng)通過(guo)(guo)(guo)該系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)查(cha)(cha)詢(xun)(xun)一(yi)(yi)家外(wai)貿(mao)(mao)公司節(jie)點(dian)在(zai)(zai)海關(guan)(guan)(guan)電(dian)子口(kou)(kou)(kou)(kou)(kou)(kou)岸的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)報關(guan)(guan)(guan)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)，海關(guan)(guan)(guan)能(neng)通過(guo)(guo)(guo)該系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)查(cha)(cha)詢(xun)(xun)一(yi)(yi)家外(wai)貿(mao)(mao)公司節(jie)點(dian)在(zai)(zai)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務部(bu)(bu)(bu)門的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發票數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)等(deng)(deng)，同(tong)(tong)時(shi)(shi)，外(wai)貿(mao)(mao)公司也可(ke)(ke)以(yi)(yi)(yi)(yi)通過(guo)(guo)(guo)該系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)查(cha)(cha)看到整(zheng)個(ge)(ge)平臺(tai)可(ke)(ke)以(yi)(yi)(yi)(yi)公開的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)信(xin)(xin)(xin)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)，達到數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)監(jian)(jian)督和(he)二(er)次(ci)(ci)利(li)用(yong)(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)作用(yong)(yong)(yong)。出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風險(xian)(xian)預(yu)(yu)警(jing)(jing)系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)主(zhu)(zhu)要(yao)(yao)(yao)是(shi)(shi)利(li)用(yong)(yong)(yong)平臺(tai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)關(guan)(guan)(guan)數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)、有關(guan)(guan)(guan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)宏觀經濟數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)及分(fen)析指標，以(yi)(yi)(yi)(yi)風險(xian)(xian)模型為(wei)(wei)(wei)基(ji)(ji)(ji)礎，建立主(zhu)(zhu)要(yao)(yao)(yao)商品進(jin)(jin)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)狀(zhuang)況的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)評(ping)價體(ti)(ti)系(xi)(xi)(xi)(xi)。該體(ti)(ti)系(xi)(xi)(xi)(xi)從(cong)(cong)多個(ge)(ge)角度判斷貨物進(jin)(jin)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)是(shi)(shi)否存(cun)在(zai)(zai)騙稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)、走私(si)或(huo)不足等(deng)(deng)問題，并(bing)發出(chu)(chu)(chu)(chu)(chu)(chu)預(yu)(yu)警(jing)(jing)信(xin)(xin)(xin)息(xi)(xi)(xi)(xi)。出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風險(xian)(xian)預(yu)(yu)測系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)主(zhu)(zhu)要(yao)(yao)(yao)是(shi)(shi)利(li)用(yong)(yong)(yong)平臺(tai)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)歷史數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)和(he)當前數(shu)(shu)(shu)(shu)(shu)(shu)(shu)(shu)據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)，分(fen)析預(yu)(yu)測出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)和(he)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)貿(mao)(mao)易(yi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)走向，為(wei)(wei)(wei)管(guan)理(li)(li)(li)(li)部(bu)(bu)(bu)門和(he)決(jue)(jue)策層提供(gong)相(xiang)應(ying)(ying)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)決(jue)(jue)策依據(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)(ju)。出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)退(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)(tui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風險(xian)(xian)快(kuai)速(su)反應(ying)(ying)系(xi)(xi)(xi)(xi)統(tong)(tong)(tong)(tong)主(zhu)(zhu)要(yao)(yao)(yao)是(shi)(shi)利(li)用(yong)(yong)(yong)區塊(kuai)(kuai)鏈(lian)(lian)(lian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)可(ke)(ke)溯性(xing)(xing)(xing)和(he)不可(ke)(ke)篡(cuan)改性(xing)(xing)(xing)，當發生出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)騙稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)苗頭和(he)跡象時(shi)(shi)，能(neng)夠(gou)快(kuai)速(su)地(di)定(ding)位(wei)可(ke)(ke)疑(yi)節(jie)點(dian)和(he)犯罪分(fen)子，凍結銀(yin)行(xing)(xing)(xing)(xing)節(jie)點(dian)，從(cong)(cong)而(er)有效(xiao)地(di)防控和(he)發現(xian)(xian)出(chu)(chu)(chu)(chu)(chu)(chu)口(kou)(kou)(kou)(kou)(kou)(kou)騙稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。

尊(zun)敬的(de)各位領導，親愛(ai)的(de)同事(shi)們：

大家好！

首先非常感(gan)謝組織上提供這(zhe)樣(yang)一(yi)個交流經(jing)驗，總結(jie)進(jin)步的(de)良好平臺，使我(wo)(wo)(wo)(wo)們廣大稅(shui)務(wu)工(gong)作(zuo)(zuo)人員(yuan)能夠(gou)全面認識(shi)自(zi)(zi)(zi)己(ji)(ji)、剖析工(gong)作(zuo)(zuo)、提高自(zi)(zi)(zi)己(ji)(ji)。我(wo)(wo)(wo)(wo)來自(zi)(zi)(zi)縣稅(shui)務(wu)部門，擔(dan)任(ren)(ren)一(yi)職。作(zuo)(zuo)為(wei)(wei)一(yi)名地(di)稅(shui)工(gong)作(zuo)(zuo)者(zhe)，我(wo)(wo)(wo)(wo)對(dui)“聚財為(wei)(wei)國，執法為(wei)(wei)民”有(you)(you)著更為(wei)(wei)深刻(ke)的(de)理(li)解，對(dui)這(zhe)份(fen)沉(chen)甸甸的(de)責(ze)任(ren)(ren)有(you)(you)著更深切的(de)體會(hui)。此(ci)時此(ci)刻(ke)，我(wo)(wo)(wo)(wo)的(de)心(xin)(xin)情(qing)激動而又(you)自(zi)(zi)(zi)豪，我(wo)(wo)(wo)(wo)為(wei)(wei)擁有(you)(you)這(zhe)樣(yang)一(yi)個展(zhan)示自(zi)(zi)(zi)己(ji)(ji)才華(hua)的(de)機(ji)會(hui)而激動，我(wo)(wo)(wo)(wo)為(wei)(wei)自(zi)(zi)(zi)己(ji)(ji)能夠(gou)為(wei)(wei)縣地(di)方稅(shui)務(wu)局服(fu)務(wu)而感(gan)到自(zi)(zi)(zi)豪，我(wo)(wo)(wo)(wo)更為(wei)(wei)我(wo)(wo)(wo)(wo)身邊每(mei)一(yi)位(wei)稅(shui)務(wu)工(gong)作(zuo)(zuo)者(zhe)堅持達州市地(di)稅(shui)局核(he)心(xin)(xin)價值理(li)念(nian)，講(jiang)法治，強(qiang)人文，秉公正，促廉潔，求實、創新的(de)行為(wei)(wei)而深深的(de)感(gan)動著。今天(tian)，我(wo)(wo)(wo)(wo)演講(jiang)的(de)題目(mu)是--立足稅(shui)管，學以立德，同求發展(zhan)！

縣地(di)(di)方稅(shui)(shui)(shui)務局(ju)(ju)(ju)成立于1994年9月，擔負著(zhu)全縣55個鄉鎮的(de)各類經濟性質納稅(shui)(shui)(shui)戶的(de)地(di)(di)方稅(shui)(shui)(shui)收征(zheng)管(guan)工作(zuo)，多年來，我(wo)局(ju)(ju)(ju)認(ren)真(zhen)踐(jian)(jian)行“執法為民，聚財為國”的(de)稅(shui)(shui)(shui)務工作(zuo)宗旨，堅(jian)持(chi)貫徹達(da)州市(shi)地(di)(di)稅(shui)(shui)(shui)局(ju)(ju)(ju)的(de)核(he)心理(li)念，切實加強(qiang)以(yi)(yi)(yi)組織收入為中心的(de)各項地(di)(di)稅(shui)(shui)(shui)工作(zuo)，多次被評為省(sheng)(sheng)級(ji)(ji)文明(ming)單(dan)位和省(sheng)(sheng)級(ji)(ji)衛生先進單(dan)位，“省(sheng)(sheng)級(ji)(ji)最(zui)佳文明(ming)單(dan)位”、“省(sheng)(sheng)級(ji)(ji)巾幗文明(ming)崗”和“檔(dang)案規范化管(guan)理(li)省(sheng)(sheng)一級(ji)(ji)標(biao)準的(de)重新認(ren)定”，此外，我(wo)局(ju)(ju)(ju)黨(dang)基層組織建(jian)設和領(ling)導班子(zi)建(jian)設也是成效顯著(zhu)。總書記(ji)在慶祝中國共產黨(dang)成立93周(zhou)年重要(yao)講話(hua)中，明(ming)確提出：“全體黨(dang)員、干部都要(yao)把(ba)學習作(zuo)為一種精(jing)神追求(qiu)(qiu)……真(zhen)正(zheng)做到學以(yi)(yi)(yi)立德(de)、學以(yi)(yi)(yi)增(zeng)智、學以(yi)(yi)(yi)創(chuang)業(ye)。”隨著(zhu)我(wo)縣經濟的(de)發(fa)展，地(di)(di)稅(shui)(shui)(shui)工作(zuo)也面臨著(zhu)全新的(de)挑戰。立足稅(shui)(shui)(shui)管(guan)，學以(yi)(yi)(yi)立德(de)，這不僅與我(wo)們(men)達(da)州市(shi)稅(shui)(shui)(shui)務局(ju)(ju)(ju)的(de)核(he)心理(li)念是遙相呼應的(de)，并且(qie)對(dui)同(tong)求(qiu)(qiu)縣局(ju)(ju)(ju)、市(shi)局(ju)(ju)(ju)以(yi)(yi)(yi)及地(di)(di)稅(shui)(shui)(shui)人(ren)三(san)重發(fa)展具有極其(qi)重要(yao)的(de)現實意義因此我(wo)們(men)在工作(zuo)中要(yao)全面加強(qiang)學習，落實踐(jian)(jian)行“學以(yi)(yi)(yi)立德(de)、學以(yi)(yi)(yi)增(zeng)智、學以(yi)(yi)(yi)創(chuang)業(ye)”以(yi)(yi)(yi)此來同(tong)求(qiu)(qiu)發(fa)展。

當前，縣稅務(wu)工作需要(yao)立(li)德(de)、增智(zhi)、創(chuang)業。古人有云：“非學(xue)無以(yi)廣才，非學(xue)無以(yi)明識(shi)，非學(xue)無以(yi)立(li)德(de)。”“學(xue)以(yi)立(li)德(de)”是陶(tao)冶(ye)情(qing)操(cao)、提升(sheng)素質(zhi)的基本要(yao)求(qiu)；“學(xue)以(yi)增智(zhi)”是增長智(zhi)慧、掌握本領的基本要(yao)求(qiu)；“學(xue)以(yi)創(chuang)業”是學(xue)以(yi)致用、勤(qin)于實踐的節本要(yao)求(qiu)。

所謂(wei)“德(de)”，對于地(di)稅工作者來說，堅持學(xue)以(yi)立德(de)，就是(shi)要通過學(xue)習，秉承為人民群(qun)眾(zhong)服務(wu)的崇高理(li)念，牢固樹(shu)立馬克(ke)思主義群(qun)眾(zhong)觀，扎實實踐黨的群(qun)眾(zhong)路(lu)線(xian)，把稅務(wu)工作放(fang)到首(shou)位。

我的競選演說

——做一(yi)名(ming)優秀的稅務官

尊敬的各(ge)(ge)位領導、各(ge)(ge)位評委、各(ge)(ge)位同事(shi)：

春光(guang)無限、暖意融(rong)融(rong)，大家下午好！我(wo)今(jin)天的(de)演(yan)講主題是：我(wo)的(de)人生目標——做(zuo)一名優秀的(de)稅務官。

每個人(ren)(ren)都應該(gai)有自己的(de)(de)(de)(de)人(ren)(ren)生(sheng)(sheng)目(mu)(mu)(mu)(mu)標(biao)，沒(mei)有目(mu)(mu)(mu)(mu)標(biao)的(de)(de)(de)(de)生(sheng)(sheng)命是(shi)灰(hui)暗的(de)(de)(de)(de)生(sheng)(sheng)命，沒(mei)有目(mu)(mu)(mu)(mu)標(biao)的(de)(de)(de)(de)人(ren)(ren)生(sheng)(sheng)是(shi)殘(can)缺的(de)(de)(de)(de)人(ren)(ren)生(sheng)(sheng)!要想事業成功，就要牢(lao)(lao)牢(lao)(lao)的(de)(de)(de)(de)確定目(mu)(mu)(mu)(mu)標(biao)，盯緊目(mu)(mu)(mu)(mu)標(biao)，實現目(mu)(mu)(mu)(mu)標(biao)、奮(fen)(fen)斗(dou)目(mu)(mu)(mu)(mu)標(biao)。正如(ru)孔繁森“魂(hun)系高原(yuan)”、任(ren)長霞(xia)“情(qing)灑登封”、岳飛“精(jing)忠報(bao)國”、屈原(yuan)“江邊絕唱”，是(shi)目(mu)(mu)(mu)(mu)標(biao)鎖定了奮(fen)(fen)斗(dou)軌跡，是(shi)信仰成就了一代英豪。而我(wo)的(de)(de)(de)(de)人(ren)(ren)生(sheng)(sheng)目(mu)(mu)(mu)(mu)標(biao)就是(shi)做一名優秀的(de)(de)(de)(de)稅務官(guan)。正是(shi)這(zhe)一神圣(sheng)的(de)(de)(de)(de)目(mu)(mu)(mu)(mu)標(biao)將(jiang)我(wo)推上(shang)了今天這(zhe)個競職大(da)舞臺。

我(wo)叫(jiao)陳(chen)翔，現(xian)年(nian)33歲，中共(gong)黨員。生命在于(yu)飛翔，在于(yu)占領屬(shu)于(yu)自己的(de)(de)空間。1995年(nian)，通過公開選拔，我(wo)成為(wei)了一(yi)名光(guang)榮的(de)(de)全(quan)南(nan)地稅人。此后，我(wo)一(yi)直在基層分局(ju)（所）工作，從事(shi)會計、統計、及稅收專管員一(yi)職(zhi)。今(jin)天，我(wo)前來競(jing)聘大吉山分局(ju)副局(ju)長一(yi)職(zhi)，自我(wo)認(ren)為(wei)有以下五個(ge)方面的(de)(de)任職(zhi)優(you)勢：

尊(zun)敬的各(ge)(ge)(ge)位領導、各(ge)(ge)(ge)位評(ping)委、各(ge)(ge)(ge)位同事：

春光無限、暖意融(rong)融(rong)，大家下午好！我(wo)今天的(de)演講主題是(shi)：我(wo)的(de)人生目標——做一名優秀的(de)稅務(wu)官。

每個人都應該有(you)自己(ji)的(de)人生(sheng)(sheng)目標(biao)(biao)(biao)，沒(mei)有(you)目標(biao)(biao)(biao)的(de)生(sheng)(sheng)命(ming)是(shi)灰(hui)暗的(de)生(sheng)(sheng)命(ming)，沒(mei)有(you)目標(biao)(biao)(biao)的(de)人生(sheng)(sheng)是(shi)殘缺(que)的(de)人生(sheng)(sheng)!要(yao)(yao)想事業成功，就要(yao)(yao)牢牢的(de)確定(ding)目標(biao)(biao)(biao)，盯(ding)緊目標(biao)(biao)(biao)，實現目標(biao)(biao)(biao)、奮(fen)斗(dou)目標(biao)(biao)(biao)。正如孔繁森“魂系高(gao)原(yuan)”、任長霞(xia)“情(qing)灑登封”、岳飛“精忠報國”、屈原(yuan)“江邊絕唱”，是(shi)目標(biao)(biao)(biao)鎖(suo)定(ding)了奮(fen)斗(dou)軌跡(ji)，是(shi)信仰(yang)成就了一代(dai)英豪。而我(wo)的(de)人生(sheng)(sheng)目標(biao)(biao)(biao)就是(shi)做(zuo)一名優秀的(de)稅(shui)務官。正是(shi)這一神圣的(de)目標(biao)(biao)(biao)將我(wo)推(tui)上了今天這個競職大舞臺。

我(wo)叫陳翔，現年(nian)33歲，中共(gong)黨(dang)員(yuan)。生(sheng)命在于(yu)飛翔，在于(yu)占領屬于(yu)自(zi)己的空間。1995年(nian)，通過公(gong)開公(gong)務(wu)員(yuan)之家，全國公(gong)務(wu)員(yuan)共(gong)同天(tian)地(di)選拔，我(wo)成為了一名光榮的全南地(di)稅人(ren)。此后，我(wo)一直在基層分局（所）工(gong)作，從事會計、統(tong)計、及稅收(shou)專管員(yuan)一職(zhi)。今天(tian)，我(wo)前來競聘大吉山分局副局長(chang)一職(zhi)，自(zi)我(wo)認為有(you)以下五個方面的任職(zhi)優勢：

 一、有沉積豐富(fu)的基層工(gong)作(zuo)(zuo)經驗。十(shi)年風雨地(di)稅(shui)路，我(wo)一直把“聚財(cai)興(xing)縣、執法為民”作(zuo)(zuo)為座(zuo)右銘，執著從稅(shui)，癡心不改，“明知山有虎、偏向虎山行(xing)”。與成千上(shang)萬、形(xing)形(xing)色(se)色(se)的納稅(shui)人打過交道，有喜(xi)、有驚、有威脅、有利誘(you)，但我(wo)就是(shi)做到(dao)了喜(xi)而(er)(er)不露、驚而(er)(er)不慌、威而(er)(er)不懼、誘(you)而(er)(er)不從。風霜(shuang)雪雨，幾度春秋，沉淀(dian)了我(wo)豐富(fu)的工(gong)作(zuo)(zuo)經驗，同時也鑄就了我(wo)堅毅、果敢(gan)、永不言敗品質。

二、有扎實穩健的(de)基(ji)本功。為(wei)了(le)(le)提升業務素(su)質，通過自身的(de)不懈(xie)努力，取得(de)了(le)(le)江(jiang)蘇財大自學考試(shi)大專文憑，有一定的(de)財稅理(li)論基(ji)礎；擁(yong)有會計專業初級職稱。取得(de)了(le)(le)全國計算機等(deng)級考試(shi)二級證書，完全具備(bei)稅收征管數字化、信息化發展的(de)要求。