我国大型商业银行业务产品复杂繁多、经营管理盘根错节、数据资料体量巨大,且主要以电子形态存在。同时,大型商业银行具有集团决策高度集中化、分支机构高度同质化、交易处理高度自动化、内控执行高度一致化的特点。因此,税务机关传统的对中小企业“自下而上”的检查方法,即以会计账簿、凭证为着眼点识别涉税风险,以单独个性风险推断整体共性风险的做法,在全面排查银行业涉税风险,特别是准确识别银行系统 The large-scale commercial banking products in our country are complicated and complex. There are many problems in business management. The data and data are huge and mainly exist in electronic form. At the same time, large commercial banks have the characteristics of highly centralized decision making, highly homogenous branches, highly automated transaction processing, and highly consistent internal control implementation. Therefore, the traditional tax inspection methods for SMEs “bottom-up ”, that is, accounting tax books and vouchers as the focus of tax-related risk identification to infer the overall risk of individual common risk practice, a comprehensive screening of banks Tax-related risks, especially with accurate identification of the banking system