第1章 數(shù)字經(jīng)濟(jì)及財(cái)稅改革··········001 1.1 數(shù)字經(jīng)濟(jì)沿革與發(fā)展歷程··········003 1.1.1 歐美數(shù)字經(jīng)濟(jì)歷史沿革·········· 003 1.1.2 中國(guó)數(shù)字經(jīng)濟(jì)發(fā)展歷程·········· 006 1.2 數(shù)字技術(shù)與數(shù)據(jù)要素·········· 010 1.2.1 數(shù)字技術(shù)核心地位·········· 010 1.2.2 數(shù)字內(nèi)涵意義·········· 011 1.2.3 數(shù)字技術(shù)與數(shù)據(jù)要素的關(guān)聯(lián)性··········014 1.2.4 數(shù)字強(qiáng)國(guó)之路·········· 016 1.3 新質(zhì)生產(chǎn)力·········· 021 1.3.1 新質(zhì)生產(chǎn)力與數(shù)字經(jīng)濟(jì)··········022 1.3.2 新質(zhì)生產(chǎn)力與企業(yè)合規(guī)·········· 025 1.4 數(shù)字經(jīng)濟(jì)與財(cái)稅改革·········· 028 1.4.1 數(shù)字經(jīng)濟(jì)稅收治理·········· 028 1.4.2 數(shù)字經(jīng)濟(jì)財(cái)稅改革·········· 030 1.4.3 數(shù)字化轉(zhuǎn)型與財(cái)稅改革··········033 本章小結(jié)·········· 037 第2章 企業(yè)數(shù)字化轉(zhuǎn)型··········039 2.1 生產(chǎn)要素與企業(yè)發(fā)展戰(zhàn)略·········· 041 2.1.1 企業(yè)發(fā)展戰(zhàn)略演變歷程·········· 041 2.1.2 企業(yè)發(fā)展戰(zhàn)略未來(lái)趨勢(shì)·········· 042 2.2 企業(yè)數(shù)字化轉(zhuǎn)型概述·········· 043 2.2.1 信息化 VS數(shù)字化·········· 043 2.2.2 企業(yè)數(shù)字化轉(zhuǎn)型是什么·········· 046 2.2.3 企業(yè)數(shù)字化轉(zhuǎn)型為什么·········· 049 2.2.4 企業(yè)數(shù)字化轉(zhuǎn)型如何轉(zhuǎn)·········· 051 2.3 企業(yè)數(shù)字化轉(zhuǎn)型目標(biāo)及方案淺析·········· 061 2.3.1 企業(yè)數(shù)字化轉(zhuǎn)型目標(biāo)·········· 061 2.3.2 企業(yè)數(shù)字化轉(zhuǎn)型方案淺析··········063 2.4 企業(yè)數(shù)字化轉(zhuǎn)型拓展·········· 086 2.4.1 數(shù)字技術(shù)應(yīng)用場(chǎng)景·········· 086 2.4.2 數(shù)據(jù)中臺(tái)概述·········· 097 2.5 企業(yè)數(shù)字化轉(zhuǎn)型底層邏輯·········· 103 2.5.1 企業(yè)數(shù)字化轉(zhuǎn)型與數(shù)字經(jīng)濟(jì)·········· 103 2.5.2 企業(yè)數(shù)字化轉(zhuǎn)型與數(shù)據(jù)資產(chǎn)··········104 2.5.3 企業(yè)數(shù)字化轉(zhuǎn)型與財(cái)稅合規(guī)·········· 105 2.5.4 數(shù)據(jù)資產(chǎn)與財(cái)稅合規(guī)·········· 106 2.5.5 企業(yè)數(shù)字化轉(zhuǎn)型與業(yè)財(cái)法稅融合·········· 107 本章小結(jié)··········109 第3章 數(shù)據(jù)資源價(jià)值實(shí)現(xiàn)··········111 3.1 從數(shù)據(jù)到數(shù)據(jù)資源·········· 113 3.1.1 數(shù)據(jù)的定義與特征·········· 113 3.1.2 數(shù)據(jù)資源的定義與特征·········· 114 3.1.3 從數(shù)據(jù)到數(shù)據(jù)資源·········· 116 3.2 數(shù)據(jù)資源應(yīng)用價(jià)值實(shí)現(xiàn)·········· 120 3.2.1 數(shù)據(jù)資源零級(jí)開(kāi)發(fā)模式及應(yīng)用場(chǎng)景分析·········· 120 3.2.2 數(shù)據(jù)資源一級(jí)開(kāi)發(fā)模式及應(yīng)用場(chǎng)景分析·········· 124 3.2.3 數(shù)據(jù)資源二級(jí)開(kāi)發(fā)模式及應(yīng)用場(chǎng)景分析·········· 128 3.2.4 數(shù)據(jù)資源三級(jí)開(kāi)發(fā)模式及應(yīng)用場(chǎng)景分析·········· 132 3.3 數(shù)據(jù)資源市場(chǎng)價(jià)值實(shí)現(xiàn)·········· 137 3.3.1 產(chǎn)品規(guī)劃·········· 137 3.3.2 產(chǎn)品孵化·········· 138 3.3.3 合規(guī)審查·········· 138 3.3.4 產(chǎn)品上市·········· 138 3.3.5 交易撮合·········· 139 3.3.6 產(chǎn)品運(yùn)營(yíng)··········139 3.4 數(shù)據(jù)資源財(cái)務(wù)價(jià)值實(shí)現(xiàn)·········· 140 3.4.1 數(shù)據(jù)資產(chǎn)的定義與特征·········· 140 3.4.2 數(shù)據(jù)資產(chǎn)入表的意義·········· 141 3.4.3 數(shù)據(jù)資產(chǎn)入表的路徑·········· 142 3.4.4 數(shù)據(jù)資產(chǎn)入表的實(shí)踐案例·········· 143 3.4.5 數(shù)據(jù)資產(chǎn)入表的未來(lái)展望與挑戰(zhàn)·········· 143 3.5 數(shù)據(jù)資源資本價(jià)值實(shí)現(xiàn)·········· 144 3.5.1 數(shù)據(jù)資產(chǎn)融資方式·········· 145 3.5.2 數(shù)據(jù)資產(chǎn)投資策略數(shù)據(jù)資產(chǎn)投融資現(xiàn)狀與挑戰(zhàn)·········· 149 3.5.3 數(shù)據(jù)資產(chǎn)投融資平臺(tái)·········· 152 3.5.4 國(guó)內(nèi)外數(shù)據(jù)資產(chǎn)投融資成功案例·········· 155 3.6 我國(guó)促進(jìn)數(shù)據(jù)價(jià)值實(shí)現(xiàn)的總體布局·········· 157 3.6.1 總體要求·········· 157 3.6.2 加強(qiáng)數(shù)據(jù)產(chǎn)業(yè)規(guī)劃布局·········· 158 3.6.3 培育多元經(jīng)營(yíng)主體·········· 159 3.6.4 加快數(shù)據(jù)技術(shù)創(chuàng)新·········· 160 3.6.5 提高數(shù)據(jù)資源開(kāi)發(fā)利用水平·········· 161 3.6.6 繁榮數(shù)據(jù)流通交易市場(chǎng)·········· 162 3.6.7 強(qiáng)化基礎(chǔ)設(shè)施支撐·········· 163 3.6.8 提高數(shù)據(jù)領(lǐng)域動(dòng)態(tài)安全保障能力·········· 163 3.6.9 優(yōu)化產(chǎn)業(yè)發(fā)展環(huán)境·········· 164 本章小結(jié)··········166 第4章 企業(yè)財(cái)稅風(fēng)險(xiǎn)體檢··········167 4.1 大數(shù)據(jù)背景下的稅務(wù)與企業(yè)·········· 169 4.1.1 稅務(wù)體系與稅收政策·········· 169 4.1.2 稅務(wù)檢查方式與重點(diǎn)·········· 173 4.1.3 稅務(wù)稽查典型案例·········· 182 4.1.4 企業(yè)的涉稅風(fēng)險(xiǎn)與防控·········· 199 4.2 企業(yè)財(cái)稅風(fēng)險(xiǎn)體檢概述·········· 206 4.2.1 財(cái)稅風(fēng)險(xiǎn)體檢的涵義·········· 206 4.2.2 財(cái)稅風(fēng)險(xiǎn)體檢重要性·········· 208 4.2.3 財(cái)稅風(fēng)險(xiǎn)預(yù)測(cè)與識(shí)別·········· 211 4.2.4 企業(yè)增值稅發(fā)票管理·········· 213 4.2.5 財(cái)稅風(fēng)險(xiǎn)管理環(huán)境·········· 214 4.2.6 財(cái)稅風(fēng)險(xiǎn)預(yù)警機(jī)制·········· 215 4.3 企業(yè)財(cái)稅風(fēng)險(xiǎn)體檢原理·········· 216 4.3.1 企業(yè)涉稅數(shù)據(jù)·········· 217 4.3.2 財(cái)稅風(fēng)險(xiǎn)指標(biāo)·········· 225 4.3.3 指標(biāo)數(shù)據(jù)關(guān)聯(lián)·········· 229 4.4 企業(yè)財(cái)稅風(fēng)險(xiǎn)體檢方法·········· 231 4.4.1財(cái)稅風(fēng)險(xiǎn)數(shù)據(jù)·········· 231 4.4.2 財(cái)稅風(fēng)險(xiǎn)檢測(cè)·········· 232 4.4.3 財(cái)稅風(fēng)險(xiǎn)應(yīng)對(duì)·········· 239 4.4.4 企業(yè)賬務(wù)檢查··········243 4.5 企業(yè)財(cái)稅風(fēng)險(xiǎn)體檢案例·········· 245 4.5.1 案例特征·········· 245 4.5.2 體檢過(guò)程·········· 246 4.5.3 解決問(wèn)題·········· 252 4.5.4 風(fēng)險(xiǎn)管控·········· 263 本章小結(jié)·········· 267 第5章 數(shù)字財(cái)稅及智慧稅務(wù)··········269 5.1 數(shù)字財(cái)稅改革·········· 271 5.1.1 數(shù)字財(cái)稅改革·········· 271 5.1.2 數(shù)字財(cái)政建設(shè)·········· 272 5.1.3 數(shù)字稅收升級(jí)·········· 277 5.1.4 數(shù)字財(cái)務(wù)改造·········· 282 5.2 智慧稅務(wù)建設(shè)·········· 288 5.2.1 深化稅收征管改革·········· 288 5.2.2 智能應(yīng)用平臺(tái)體系·········· 290 5.2.3 數(shù)電發(fā)票與新電子稅務(wù)局·········· 294 5.2.4 效能稅務(wù)與嚴(yán)管體系·········· 301 5.2.5 中國(guó)式現(xiàn)代化稅務(wù)實(shí)踐·········· 303 5.3 數(shù)據(jù)資產(chǎn)及合規(guī)管控·········· 305 5.3.1 數(shù)據(jù)資產(chǎn)財(cái)務(wù)管理·········· 305 5.3.2 數(shù)據(jù)資產(chǎn)稅務(wù)處理··········308 5.4 數(shù)電發(fā)票及數(shù)據(jù)資產(chǎn)風(fēng)險(xiǎn)防控··········314 5.4.1 數(shù)電發(fā)票風(fēng)險(xiǎn)防控··········315 5.4.2 數(shù)據(jù)資產(chǎn)風(fēng)險(xiǎn)防控··········322 5.4.3 涉稅犯罪典型案例··········328 本章小結(jié)··········346 第6章 企業(yè)財(cái)稅合規(guī)目標(biāo)··········347 6.1 企業(yè)合規(guī)概述··········349 6.1.1 企業(yè)合規(guī)發(fā)展歷程··········349 6.1.2 企業(yè)合規(guī)組織架構(gòu)··········352 6.1.3 企業(yè)合規(guī)與司法救濟(jì)··········353 6.1.4 企業(yè)合規(guī)與財(cái)稅合規(guī)··········355 6.2 企業(yè)財(cái)稅合規(guī)概述··········356 6.2.1 企業(yè)財(cái)稅合規(guī)發(fā)展方向··········356 6.2.2 法律法規(guī)下的企業(yè)財(cái)稅合規(guī) V1.0··········358 6.2.3 數(shù)字財(cái)稅下的企業(yè)財(cái)稅合規(guī) V2.0··········359 6.2.4 數(shù)字化轉(zhuǎn)型下的企業(yè)財(cái)稅合規(guī)目標(biāo)··········361 6.3 業(yè)財(cái)法稅融合模型淺探··········362 6.3.1 財(cái)務(wù)數(shù)字化淺析··········362 6.3.2 數(shù)字化轉(zhuǎn)型下的業(yè)財(cái)法稅融合模型··········365 本章小結(jié)··········367 參考文獻(xiàn)··········368