The Study On Deepening The Reform Of Tax Administration On Background Of Big Data

The 21 st century is the era of big data.The arrival of the big data era,in terms of tax administration,both opportunities and challenges.Challenges,big data exacerbated the information asymmetry between the two sides levied.Opportunities,the big data is valuable resource to tap the potential of knowledge and discover hidden laws.China in 1994 began to implement tax reform,after several changes in tax administration mode,every change have contributed to the development of China's tax information technology-have been implemented Golden Tax Project one,two,three construction.Chinese tax system information technology after 20 years of development,has accumulated a large number of tax administration data,these data are valuable resource for tax management decisions,but if it fails to take advantage of this would be a heavy burden.Therefore,how to make effective use of these resources for the tax data management has become a new topic of the tax authorities of computer applications.In this paper,Leading the big data into tax administration.In perspective of large data,in order to examine the China's current tax administration problems and analysis of causes of the problem from the cogitation,legal,institutional and technical four aspects.This paper proposes two-fusion process reengineering methods to guide the Inland Revenue Department in a large background of big data in order to better play the role of big data technology in tax administration,which in turn detailed in-depth analysis of how big data technology used in tax administration of data-intensive work session,information technology and integrate tax administration,and the corresponding core technology to expand the operating principle set forth and the corresponding design,the solutions to this problem specific.Finally,on the basis of theoretical analysis,to further expand the practice simulation application analysis,the effect of big data technology used in tax administration will be made in the experiment.By drawing on the experience of international tax administration of using Big Data technology to promote the tax administration informatization,applying Big Data technology in our tax administration in the simulation,selecting data from a district IRD data system and the listed companies' financial data disclosured on financial websites.Simulation application of Big Data technology in tax-related information collection,classification and grading management of tax sources,tax assessment and audit case selection,one by one.Finally,on the basis of application experienceand mode analysis,in-depth and comprehensive study solutions to this problem.Based on the background of large data,analysis of existing tax administration problems and propose a solution for the problems one by one.At the macro level,clear to actively respond effectively to the new challenges brought about big data,big data is bound to thinking and big data technology into the work,which will contribute to the existing institutional setting,collection and management processes,personnel management,new challenges.Thus,this paper proposes a matter of course to build big data era "four-wheel drive" tax administration mode to meet new challenges.On the micro level,for the problem of tax administration in tax-related data collection,analysis and application in the perspective of big data,,combined with the requirements of the times and learnd from international experience,and on the basis of analog applications,described in detail how big data technology apply to taxadministration.