GenAI将如何塑造税收和金融转型？（英）2025

Contents Introduction................................................................................04 1.How generative AI (GenAI) is changingtax and finance transformation.................................................062.Whytransformationdrivesmoreeffective regulatorytaxcompliance..........................................103.Thestruggletoretainanddeploytaxandfinancepeopleispeaking.............................................144.Costpressuresbecomethetoppriority.....................................185.HowtoapproachtransformationintheGenAIera......................20Aboutthesurvey........................................................................22 Introduction The2024EYTFOsurveyfindsGenAImayhelptaxandfinancefunctionswithtalentgaps,budgetcutsandBEPSreporting. ThefindingsoftheTFOsurveyareamongthemostdramaticinitssix–yearhistoryduringwhichlong–simmeringchallengesaroundcost,talent,dataandreportingpressureshaveintensified.GenAImayholdthekeytohelpingresolvethem,addingnewopportunitiesfortaxandfinancefunctionsthataretransformingtheiroperatingmodels.Thesurveyfinds: GenAIisreshapingthewaybusinessesthinkabouttaxandfinancefunctiontransformation.Thatisthecleartakeawayfromthe2024EYTax andFinanceOperationssurvey(TFOsurvey)of 1,600 professionals,inwhich87%ofrespondentssaytheybelieveintegratingGenAIwilldriveincreasedefficiencyandeffectivenesswithinthetaxfunction.The optimismrepresentsanabout–facefromtheprevioussurvey,conductedbeforeheadlinesbroughtmainstreamattention tobreakthroughsinGenAI’scapabilities, when only15%saidthetechnologywouldhave animpact. •Costpressuresarethetopconcernforthefirsttime,ascumulativecost–cuttingandinflationhavesignificantlyerodedbudgetsinrealterms.Asaresult,taxandfinanceprofessionalssaymanagingbudgetsistheirhighestpriority,followedbycashtaxplanning.Fifty–fourpercentsaytheyarerethinkingtheiroperatingmodelsandrespondentssayco–sourcingisthemostimportantchange they’re considering. Tax professionals believe GenAI will maketheir functions more efficient and effective •Talentshortagesintaxandfinanceareapproachingcrisislevelsbecausefewerpeopleareenteringtheaccountingprofession,andmanyaccountantsareretiring.Amongoneofthemoresurprisingfindings:Amajorityoftaxandfinanceleaderssaythatprofessionalswithoutauniversitydegreeareimportanttotheirtalentstrategy,signalingashifttoskillsversusdegreefocus. •Businessesarestrugglingtoimplementtherightdatastrategyandtechnologyneededtocopewiththeemerginglegislativeandregulatoryrequirements.This includesgreateradoptionbyjurisdictionsaroundtheworldofnewglobalminimumtaxrulesandreal–timefilingrequirements,includinge–invoicing,aswellasnewrulesmandatingdisclosuresoftaxandfinancialinformationto thepublic. WhileGenAImaynotyetprovidesolutionstoallofthesechallenges,anoverwhelmingmajoritynowbelieveitwillhaveanimpact.RespondentswhohadlittleideawhatGenAIwasalittlemorethanayearagoarenowconsideringhow,withthoughtfulandresponsibleintegration,thetechnologycanhelpredefinewhatamoderntaxandfinancefunctionlookslike.Ofcourse,GenAI’spotentialpresentsadilemmagiventheconcernsaboutmanagingcostsandtalentchallengesbecauseleveragingitrequiressignificantinvestmentandhumangovernance.CompaniesmustdecidewhethertheyaregoingtobuildorbuytheGenAIcapabilitiestotransformtheirfunction,orifahybridapproachmakesmoresense. GenAI is redefining tax andfinance functions at the mostrapid pace I’ve seen, and thatpace is only accelerating.“ “GenAIisredefiningtaxandfinancefunctionsatthemostrapidpaceI’veseen,andthatpaceisonlyaccelerating,”saysMarnaRicker,EYGlobalViceChair–Tax.“Youneedatransformativemindsetforhowtotakeadvantageofthetechnology,soit’sgoingtobemorecriticalthanevertotakeastrategicapproachinshapingtheidealoperating model.” MarnaRicker,EYGlobalViceChair—Tax 1How GenAI is changingtax and financetransformation Respondentsareenergizedaboutthetechnology’spotential,and initialusecasesarealreadyhavinganimpact. GenAIexplodedintothemainstreaminlate2022andisalreadyhavingatransformationaleffectonthebusinessworldandtheglobaleconomy.EYteamsestimateGenAIcouldincreaseglobalGDPbyUS$1.7tto$3.4tover thenextdecadeandhaveameaningfulimpactonmorethanhalfoftheworld’sworkforce. operation,”saysRajSharma,EYGlobalManagingPartner –Growth&Innovation.“Ianticipateinnovationsinthisspacetocontinuegrowingexponentiallyinthecomingyears,especiallyfororganizationsthatmaketherightinvestments.” SurveyrespondentsseeGenAIimprovingeverypartoftheirfunctions,rangingfromdataacquisitionthroughtocomplianceandcontroversy.Butit’sstillearlydays;seventy–fivepercentcharacterizetheirtaxandfinancefunctions’useofGenAIinpracticetobeeithernonexistent(23%)orexploratory(52%).Thatusagewilllikelyshiftdramaticallytothe“emergent”and“integrated”categoriesonthematurityscaleoverthecomingyears,withmoreorganizationsfindingGenAItobe“transformative.” ThecoredifferencebetweentraditionalmachinelearningandGenAIisthatmachinelearningfindspatternsandmakespredictionsbasedonpastdata,whileGenAIcan,byitself,understandthereasoningandmakedecisionsalmostinstantaneouslyac