中
文
摘
要
大数据时代来临，对政府机构的管理方式提出新的挑战。在税务管理领域，
涉税数据规模庞大、类别多样且冗杂，传统的税收征管模式己难以适应新时代的
要求，中办、国办明确提出要“全面推进税收征管数字化升级和智能化改造”，税
务机关利用大数据技术创新税收征管理念，提高管理精准度，已经是大势所趋。
酒店业是我国第三产业中的重要产业，其兼营现象较多、系统化管理程度高、涉
税数据庞杂，且在 2020年后，受到新冠肺炎疫情的影响经营面临着严峻挑战。
内蒙古地域辽阔风景众多，酒店业特别是大型酒店受游客影响更加明显，且税务
管理难度较大，税务机关需要利用大数据技术落实国家减税降费政策、优化税收
征管方式、提升税务稽查工作效率。
本文在对税收大数据、税收征管等概念及税收遵从等理论阐释的基数上，采
用文献研究法、实地调查法和案例分析法对大数据背景下内蒙古税务局在酒店业
税收管理中的工作进行了研究。从内蒙古酒店业基本经济数据出发，分析了大数
据应用于酒店业税收管理后，在落实税收优惠政策、优化管理方式、创新税务稽
查工作方式和提升税收征管工作质效等方面上的变化。并以 N酒店为例，分析
了大数据在推送税收政策、开展风险管理和税务稽查方面的工作实绩。根据分析
发现，在现行管理方式下，存在着税务人员理念陈旧、减税降费效应发挥不充分、
行业指标建设缺失、数据可利用价值不高、系统平台功能不完善等方面的问题，
建立高质量的酒店业大数据税收征管模式，还需要解决以上不足。为此，本文从
创新数据管理方式、系统分析税收政策、加强指标模型建设、强化数据质量管理、
完善数据平台建设、培养复合型人才几方面，提出优化建议。
关键词：大数据；内蒙古；酒店业；税收征管

ABSTRACT
The advent of the era of big data poses new challenges to the management
of government institutions. In the field of tax management, tax related data has
a large scale, diverse categories and miscellaneous, and the traditional tax
collection and management model has been difficult to meet the requirements
of the new era. The central office and the State Council Office clearly proposed
to "comprehensively promote the digital upgrading and intelligent
transformation of tax collection and management". It is a general trend for tax
authorities to use big data technology to innovate tax collection and
management concepts and improve management accuracy. The hotel industry
is an important industry in the tertiary industry in China. It has many concurrent
operations, a high degree of systematic management, and a large number of tax
related data. After 2020, the operation is facing severe challenges due to the
impact of the COVID-19 epidemic. Inner Mongolia has a vast territory and
numerous scenery. The hotel industry, especially large hotels, is more affected
by tourists, and tax management is more difficult. The tax authorities need to
use big data technology to implement the national tax reduction and fee
reduction policies, optimize tax collection and management methods, and
improve the efficiency of tax inspection.
Based on the theoretical interpretation of the concepts of tax big data, tax
collection and management and tax compliance, this paper studies the work of
Inner Mongolia Tax Bureau in the tax management of the hotel industry under
the background of big data by using the methods of literature research, field
investigation and case analysis. Based on the basic economic data of the hotel
industry in Inner Mongolia, this paper analyzes the changes in the
implementation of preferential tax policies, optimization of management
methods, improvement of the quality and efficiency of tax inspection and tax
collection and management after the application of big data in the tax
management of the hotel industry. Taking n hotel as an example, this paper
analyzes the performance of big data in pushing tax policies, carrying out risk
management and tax inspection. According to the analysis, under the current
management mode, there are some problems, such as the outdated concept of

tax personnel, the insufficient effect of tax reduction and fee reduction, the lack
of industry index construction, the low value of data availability, and the
imperfect function of the system platform. To establish a high-quality big data
tax collection and management mode of the hotel industry, we also need to
solve the above deficiencies. Therefore, this paper puts forward optimization
suggestions from the aspects of innovating data management methods,
systematically analyzing tax policies, strengthening the construction of index
model, strengthening data quality management, perfecting the construction of
data platform and cultivating compound talents.
Key Words: Big Data; Inner Mongolia; Hotel Industry; Tax Administration
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