Research On Tax Credit Construction Under The Era Of Big Data

Although China has made a certain progress in the construction of tax credit system in recent years,there is still a serious lack of tax credit.It is common that taxpayers may evade taxes,tax collectors levy excessive taxes,tax users propose opaque budget and tax intermediaries join conspiracy.There is an urgent need for a better tax credit system.The era of big data has provided a good opportunity for the construction of the Chinese tax credit system.The application of big data in the field of taxation will impose a profound impact on the theoretical study and practice of tax credit.Therefore,it's time to study the role that big data plays in the tax credit construction.Scholars home and abroad study tax credit mainly on that of tax payers,rather than on that of tax collectors,tax users and tax intermediaries,especially rarely on the construction of tax credit system in the era of big data.This essay presents a comprehensive framework for the study of tax credit,including four aspects,namely tax credit of its payers,collectors,users and intermediaries.It also comprehensively analyzes the impact of big data on tax credit so as to reveal the features and patterns of the tax credit construction in the era of big data.It has strong significance of theory and practice.This essay attempts to establish acomprehensive tax credit system with a complete framework,and to study the impact and pattern of tax credit in the era of big data,to be creative in the study framework and contents.After sorting out the theoretical concepts of big data and tax credit,the second chapter draws the theoretical foundation and research methods of this essay.To some extent,tax credit is a game with contractual characteristics among the payers,collectors,users and intermediaries of tax.The application of big data will change or eliminate the information asymmetry between two sides of the game in the taxation,change the equilibrium of the game,and thus impose an impact on tax credit.Taking that into consideration,this essay analyzes comprehensively the construction of tax credit in the era of big data by means of the analytical methods and logical thinking of the information economics and game theory.The fourth chapter analyzes the information characteristics and advantages of the payers,collector,users and intermediaries of tax,and then summarizes the specific manifestations of the information asymmetry,which constrains the development of the Chinese tax credit.Also,big data of tax can not only cover a large amount of tax-related information,but also fully dig out and maximize the value of the information.That,to a certain extent,will reduce or even eliminate the information asymmetry among the payers,collector,users and intermediaries of tax.Then in this chapter,the author draws the theoretical basis of the impact that big data imposes on the information asymmetry of tax and even on tax credit.In order to deeply analyze the influence of big data on tax credit,the fifth chapter constructs a series of models and tries to incorporate the factor of big data into them,including game model of tax credit,principal-agent model of tax credit,reputation model of tax credit,game model of intermediaries of tax credit.The concrete analysis will be as follows:firstly,through the theoretical analysis and hypothesis,it puts forward the theoretical basis of the influence that big data imposes on tax credit and the hypothesis to be tested about the influence of big data;secondly,the model is established by means of the basic knowledge of the game theory and the principal-agent theory,and the equilibrium is obtained through analysis;Finally,the effect of big data on the construction of tax credit is drawn by combining the equilibrium of the model.Through a series of analysis,this essay mainly draws the following basic conclusions:(1)Whether the taxpayers pay tax with credibility is related to the cost of the inspection by the tax authorities Ct,and the probability ? about whether the tax authorities can inspect the taxpayer's evasion of tax.The application of big data will reduce the taxpayer's evasion of tax by reducing the cost of inspection by the tax authorities and advancing the technology of tax authorities.This will ultimately improve the tax credit of taxpayers.(2)Through the analysis of the principal-agent model under information asymmetry and information symmetry,this essay draws a conclusion that under the symmetric information,the harder tax collectors(tax authorities)works as an agent,the greater the optimal income of the government.Therefore,the application of big data contributes to the construction of tax credit;(3).The tax utility of the government is positively related to the taxpayer's expectation of the government's credibility,but the impact of big data on the taxpayer's expectations,equilibrium of a game and tax credit is intricate;(4)The application of big data will reduce the cost of inspection by tax authorities,improve the success rate of inspection by tax authorities,and increase the loss resulting from conspiracy of tax intermediaries.All of these will be beneficial to the credit construction of tax intermediaries.Through analysis of the above five chapters,this essay further clarifies the positive role that big data plays in the construction of tax credit in China,and scientific application of big data will bring significant opportunities for the construction of the Chinese tax credit system.Therefore,it is the most important to speed up the construction of a tax credit system compatible with the era of big data in the current work of tax credit construction.Finally,based on the conclusion of the above research and the present situation of tax credit construction in China,this essay puts forward the policy suggestion for the construction of the Chinese tax credit system in the era of big data.It mainly includes two parts:one is to improve the basic requirements of the construction of tax credit in the era of big data,and to implement some concrete measures;the other is to improve the credit rating system of taxpayers,to strengthen tax credit in the process of the collection and management of tax,and to attach importance to the construction of tax credit of intermediaries.