编者按:2014年9月开始,财政部中国财政科学研究院致力于大数据在税收治理中的应用与探索,率先提出“大数据治税”概念。这里收录其中四篇研究成果,集中刊发。第一篇《税收治理:基于大数据的理论思考》是对大数据治税的理论思考,并尝试通过数理模型等方法进一步核实论证,试图建立大数据治税理论体系;第二篇 Editor’s Notes: Beginning in September 2014, the Chinese Academy of Financial Sciences, Ministry of Finance, is committed to the application and exploration of big data in tax administration and first proposed the concept of “big data taxation.” Four research results are included here, which are published in full. The first “Tax Governance: Theoretical Thinking Based on Big Data” is a theoretical thinking on tax treatment of big data, and attempts to further verify the argument through mathematical models and other methods, trying to establish a big data tax theory system;