《深化国税、地税征管体制改革方案》提出,要以防范税收风险为导向,依托现代信息技术,提高税收征管质量和效率。这为持续推进税收征管体制和征管能力现代化指明了方向。随着大数据时代的蓬勃发展,现行的风险管理模式已经不能适应现代化税收征管的要求,存在着诸多不足,亟须加以改进和解决。 “Deepening the National Tax and Local Tax Collection and Management System Reform Proposal” put forward that we must take the prevention of tax risks as the orientation and rely on modern information technology to improve the quality and efficiency of tax collection and administration. This pointed out the direction for continuously pushing forward the system of tax collection and administration and the modernization of tax collection and administration. With the vigorous development of the era of big data, the existing risk management model can no longer meet the requirements of modern tax collection and management. There are many deficiencies and it is urgent to improve and solve it.