不论是从数据的数量,数据分析的速度,还是数据所承载的内容,以及可能提取的价值而言,大数据都可能对税收系统产生巨大的影响。而且。税收大数据同样具有嫌贫爱富、欺软怕硬的匪性,会对税收治理系统呈上负面的影响,而且,这种影响并不是直接完成的,多是通过改变征纳税人之间权利与义务“信息不对称”的状态去间接实现的。事实上,大数据对税收治理,或者说纳税人 Big data can have a huge impact on the tax system, either in terms of the amount of data, the speed of data analysis, what the data carries, and the value it may extract. and. Tax big data also has a wealth and love of the rich, bullying afraid of hard banditry, the tax administration system will have a negative impact, and this effect is not directly completed, mostly by changing the tax and taxpayers rights and obligations “Information asymmetry ” state to achieve indirectly. In fact, big data on tax administration, or taxpayers