税收如何发挥杠杆作用 AI包括机器 2019年学习

TaxFunctionof heFuture

Spotlighton:

HowTaxisleveragingAI–including

Taxfunctionofthefuture

chinelearning–in

2019

Spotlighton:

HowTaxisleveragingAI—Includingmachinelearning—In2019

©2019PwC.Allrightsreserved.

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TheTaxFunctionoftheFutureseriesspotlightstopicsrelevanttoTaxwithapracticalfocusonwhatTaxneedstodonowtooperatesuccessfullyinanincreasinglycomplextaxandbusinessenvironment.

TheTaxFunctionoftheFutureseriespredictedchallengesandofferssolutionsthatTaxfunctionsmayfacenoworinthefuture.Ourpriorpaperspresentedinsightsontopicsrangingfromnewlegislativeandregulatorychallengestoevolvingtaxoperatingsourcingmodelswithemphasisonimplicationsfortechnology,data,people,andprocess.

SteamMechanisationsteampower,Loom

FormoreinformationonourpredictionsfortheTaxFunctionoftheFuture,pleasevisit

/gx/en/services/tax/publications/tax-function-of-the-future.html.

WhenProfessorKlausSchwab,FounderandExecutiveChairmanoftheWorldEconomicForum,wrotein2016thatwewereatthebeginningofarevolutionthatwouldfundamentallychangethewaywelive,work,andrelatetoeachother,helikelydidnotconceivethatwewouldmakesuchdramaticadvancementsinonlythreeyears.

InTheFourthIndustrialRevolution,Schwabdescribesthisperiodascharacterisedbyuseofvarioustechnologies,suchasAI(artificialintelligence),blockchain,andtheIoT(InternetofThings),thatconnectthephysical,digital,andbiologicalworlds,impactingallindustries,functions,andeconomies.

1st:1700s

2nd:1800s

3rd:1900s

4th:Today

Industrialrevolutions

Infact,SchwabforesawthattheFourthIndustrialRevolutionwouldevencauseustoquestionandchallengewhatitmeanstobehuman.And,hewarnedthatsuchanexcitingopportunityforpositivechangecouldhavenegativerepercussionsifnothandledresponsibly.

ElectricityMassproduction,assemblylineelectricalenergy

ComputingAutomation,computersandelectronics

ConnectedCyber-physicalsystem,AI,loT,genomeediting,autonomousvehicles

BasedonPwC’s22ndAnnualGlobalCEOSurvey(2019)CEOsranktechnologicaladvancesasthemegatrendthattransformedtheirbusinessesthemostoverthelastfiveyears.

Today Tomorrow

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AIanditsenterpriseapplications

Indeed,theFourthIndustrialRevolutionisnowuponus–Weareexperiencingrapidtechnologicalchangethatisaffectingallareasoflifeandwork–anditsimpactextendstoenablingareassuchasFinanceandTaxwithincreasinguseofemergingtechnologiessuchasAIandmachinelearning,blockchain,and3Dprinting.Thesesolutionsarebeingusedtodriveinnovation,developnewbusinessmodels,products,andenhancethedataandanalysisneededtoenableinsightfuldecisionmaking.

WhatdistinguishesAIfromotheremergingtechnologies?AIistheabilityofamachinetoperceiveitsenvironmentandperformtasksthatnormallyrequirehumanintelligence.Inonlyarelativelyshorttime,AIhasbeendevelopedwiththeabilitytosense,think,andactinwaysthatcanout-performhumancapability.

Visualization

Navigation

Machinevision

Audioandspeech

Naturallanguage

AIcansee,hear,speak,

smell,feel,understandgestures,andeveninterfacewithyourbrain

Sense

Simulationanddigitaltwins

Deeplearning

Machinelearning

Planningandreasoning

Knowledgeandrepresentation

AIishelpingusmakebetterdecisions–anddoingitfaster,better,morecheaply,andmoreaccurately

Think

Adaptivesystems

Collaborativesystems

Machinetranslation

Deepquestionandanswering

Intelligentautomation

AIisequalingorsurpassinghumansinallsortsoftasks-playinggames,drivingcars,andmakingrecommendations

Act

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WhydoestaxneedAInow?

InternalandenvironmentalchallengesrequireTaxtobenimbleandaccurateinprovidinginformationtheenterpriseneedsforbusinessdecisionsaswellascomplyingwithincreasinglycomplexrulesandcalculationsfortaxjurisdictionreporting.

Needfornewskillsandcapabilities

Enterpriseadoptionofemergingtechnologies

Needforbetterdata,faster

Technologydisruption

Pressuretoreducecost

Globaltaxreformsandcomplexity

Keychallengesfacingtax

Technologytrends

Taxneedstoconsiderinnovativewaystocollectandprocessfinancialdata,movingawayfrommanualmanipulationandreconciliationtomoreforward-thinkinganalyticsforreal-timedecision-making.

Thedigitizationofeverything

Therecenttrendtowards‘small’automationempowersTaxprofessionalstobeinnovativewithouttheneedforbigITinvolvement,usingExtract,TransformandLoad(ETL)solutionsforpullingandanalyzingsourcesystemdata.Visualizationtoolsarealsobeingusedtoenhancethequalityanddynamicdisplayofdatafordashboardandpresentationpurposes.However,AIhasthepowertodoso

Needforeffectivepredictiveandcalculationmodels

muchmore.

Newtradeandcustomsconsiderations

Needforadaptabilitytochange

Managingfinancialandreputationalrisk

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HowtaxbenefitsfromAI

AIallowsdetailed,accuratedatafromnewsourcestodrivemorein-depthquestions,answers,andanalysesthatwouldpreviouslybedifficult,time-consuming,orevenimpossibletoaccomplish.AIcanalsoperformstructuredorunstructuredtasks,mimickingtheactionsofhumans,butwithgreaterspeedandaccuracy.Thesetransformativecapabilitiesapplythroughoutthetaxlifecyclefromplanningtocompliancereporting,andcontroversy.

Currentanalysis

Betterresultsforquestionsanddatayouhavenow

Newanalysis

Newkindsofquestionsfordatayouhavenow

Newdata

Datathatcomputerscouldn’treadbefore-images,video,voice

+

Datamanipulation:Reading,understandingandmanipulatingdata

+

AIcanenabletaxdatastrategyatatimewhenavailabilitytomoregranulardataisneededtorespondtotaxcomplexity,governments’increasingdemandsfortransparency,andtomanagefinancialandreputationalrisk.

Takingaction:

‘Automatedinterns’Performingstructuredandunstructuredtasks

WithAI,adigitalworkforcecanbeconstantlyavailabletosupportFinanceandTax,improvingefficiencyandeffectiveness.

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PracticalAIapplicationsfortax

MuchhasbeensaidabouthowAIcanbeusedinbusiness;however,whataretheactualtaxactivitiesthatAIcanfacilitate?

Sensing

Naturallanguageprocessing:Understandingthemeaningofwrittentext.

Taxdataextraction

Audioandspeech:Understandingthemeaningofspokenwords.

Voicetotexttranslation

Machinevision:Recognizingthepatternsand“features”inscanneddocuments.Thiscapabilitycanbeusedtodigitisematerialsincludingtaxforms,notes,andcontracts.

Scannedtaxformdataextraction

Thinking

Machinelearning:Applyingstatisticallearningtechniquestoautomaticallyidentifypatternsindata.Thesepatternscanbeusedforaccuratepredictions.

Trialbalanceandtransactionaccountclassification

Predictivemodelsforplanningandforecasting

Determiningthetaximplicationsoftransactions

Scannedtaxformdataextraction

Taxusecase:Taxnoticeprocessing

Taxnoticesareanunstructureddataproblem.PwCleveragesAItoextractkeytermsfromthisunstructureddatainvariousfederal,state,andglobaltaxnoticestoautomatetrackingandpreparationofresponses.Dataannotationisthefirststeptohelpthemachineunderstandwhatkeytermsaretobeextractedfromtaxnotices.ThefollowingAIcapabilitiesapply:

Naturallanguageprocessing:Convertingscannedtaxnoticeimagestotext

MachineVision:Understandingthetextandextractingspecificdata

Taxusecase:Accountclassification

Accountmappingisaclassificationproblem.PwCleveragesAItopredicttrialbalanceandtransactionaccountnames,mappingtoaPwCtaxonomyforavarietyofpurposesincludingthecalculationoftaxadjustmentswhereaffectedbookincomeorexpensesarespreadacrossmultipleaccounts.ThefollowingAIcapabilityapplies:

Machinelearning:Humanintheloopclassificationalgorithm

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PracticalAIapplicationsfortax(cont’d)

Acting

RoboticProcessAutomation(RPA):ThesimplestformofAI,mimickinghumanactionsbyexecutingpre-programmedrulesonmostlystructureddata.

Performingstructuredtaxaccountingandcomplianceactivities

Cognitiveautomation:Makinginferencesbasedoninformationcontainedinunstructureddata.

Makingdeterminationssuchaslevelsoftaxrisk

Deepquestionandanswering:Answeringspecificquestionsbysearchingalargedatabaseofcompiledinformation.

Researchanddatagathering/documentation

Taxusecase:Taxcomplianceandreporting

Taxcomplianceandreportingisastandardisationproblem.PwCleveragesAIincombinationwithRPAtoperformstructuredandunstructuredincometaxcomplianceactivities.Structured,routine,manualactivitiesincludegatheringtrialbalancedatafromsourcesystems,preparingroutinebook/taxadjustments,completingforms,andpostingtaxaccountingentries.ThefollowingAIcapabilityapplies:

Roboticautomation(RPA):Mimickinghumanbehaviorindesktoporwebbasedapplicationstoperformtaxcomplianceandreportingactivities

Taxusecase:Taxchatbot

Taxguidanceisaquestion/answeringproblem.PwCleveragesAIforunderstandingthenaturallanguageoftaxquestionsandleadingtheusertotheappropriateanswerbasedupontheintentofthequestion.ThechatbotusesPwCcuratedknowledgebasesandisabletorespondquicklyandefficientlytotaxrelatedquestions.ThefollowingAIcapabilityapplies:

Deepquestionandanswering:Deeplearningandknowledgebasestounderstandandrespondtotaxquestions

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TheresponsibleAIframework

AresponsibleAIframeworkestablishesaroadmapthatcapturesimportantconsiderationsthatarecrucialtosafedeploymentofAI.Eachphaseisdesignedtoensureproperprotocolsincludingalignmentwithbusinessstrategy,incorporatingcontrolsforsecuritybreachesandbias,training,aswellongoingmonitoringofoperationsagainstAIprogramobjectives.

Strategy

AlignwithbusinessandTaxstrategicgoals–Avoid

separateinitiativesoperatinginisolation

Design

Embracetransparencyaroundmodelsandcalculations

Createacompellinguserexperience

Embedcontrols

Develop

Implementeffectiveprogrammanagement–Rigoroustesting,trainingandadaptabilityisneededtomanagethecomplexityofnew,innovativesolutions

Operate

Eliminateunintentionalbias

Guardagainstmaliciousattacks

Monitorqualityofdataandeffectivenessofmodels

Bemindfulofsystemicrisksanddevelopanactionplan

84%ofCEOsinPwC’s22ndAnnualGlobalCEOSurvey(2019)say

AI-baseddecisionsneedtobeexplainableinordertobetrusted.

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MovingforwardwithAI

Theworldischangingquickly.Whatwenowcanaccomplishwithtechnologyinourdailylivesandworkistrulyastonishing—butwemustproceedcarefully.BasedonPwC’ssurveyofAI-savvyexecutives,webelievethefollowingsixstrategiesarekeytobecomingaleaderinAI.TaxmustworkalongsideenterpriseleadershiptobringAItolifeintheTaxfunction.

2019AIpredictions

6strategies

forleadingwithAI

Structure

Workforce

ReinventionTrust

Convergence

Data

Structure:OrganiseforROIandmomentum.

Workforce:TeachAIcitizensandspecialiststoworktogether.

Reinvention:MonetiseAIthroughpersonalisationandhigherquality.

Trust:MakeAIresponsibleinalldimensions.

Convergence:CombineAIwithanalytics,theIoT,andmore.

Data:Locateandlabeldatatoteachmachines

Formoreinformationon2019AIpredictions,visit:

/AI2019

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Tohaveadeeperconversationabouthowtheseissuesandpredictionsmayaffectyouandyourbusiness,pleasecontact:

ChristopherKong

GlobalTaxReporting&Stra