智慧税务建设中税收大数据的安全治理与隐私保护机制研究

Research on the Security Governance and Privacy Protection Mechanism of Tax Big Data in the Construction of Smart Taxation

摘要

智慧税务建设以税收大数据为核心驱动力，在提升征管效率、优化纳税服务的同时，也面临数据安全与隐私保护的严峻挑战。本文聚焦事业单位在税收大数据治理中的职能定位，从安全治理体系构建与隐私保护机制设计双维度展开研究。分析智慧税务场景下数据安全风险的表现形式与成因，提出涵盖技术防护、制度规范、协同监管的安全治理框架。结合税收数据敏感性特征，探讨基于数据分级、访问控制、匿名化处理的隐私保护路径。旨在为事业单位主导的税收大数据安全治理提供理论支撑与实践指引，平衡数据利用与安全保障的关系，推动智慧税务建设规范有序发展。

Abstract

The construction of smart taxation takes tax big data as the core driving force. While enhancing the efficiency of tax collection and administration and optimizing tax services, it also faces severe challenges in data security and privacy protection. This article focuses on the functional positioning of public institutions in the governance of tax big data and conducts research from two dimensions: the construction of a security governance system and the design of a privacy protection mechanism. Analyze the manifestations and causes of data security risks in the context of smart taxation, and propose a security governance framework covering technical protection, institutional norms, and collaborative supervision. Combining the sensitive characteristics of tax data, this paper explores the privacy protection path based on data classification, access control and anonymization processing. It aims to provide theoretical support and practical guidance for the security governance of tax big data led by public institutions, balance the relationship between data utilization and security guarantee, and promote the standardized and orderly development of smart taxation construction.

关键词

智慧税务 / 税收大数据 / 安全治理 / 隐私保护 / 事业单位

Key words

Smart Taxation / Tax big data / Safety governance / Privacy protection / Public institution

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