Government Audits Use Big Data To Combat VAT Crime Research

Big data is increasingly on the global production,circulation,distribution and consumption activities and the mechanism of economic operation,social life and national governance has an important impact on the audit work will gradually produce a series of far-reaching influence.Chinese government has initially established a large data audit system,and has carried out a series of audit data,but the data audit coverage is not wide and deep enough,big data on the crime of VAT audit is still a blank.From the interpretation of the concept of big data audit and theory,research on the status of big data audit value-added tax and value-added tax advantages of big data audit,the audit found that the combination of big data analysis of a typical case of tax crime clues,elaborated the VAT pipe existing problems and solutions,finally the deficiency of the current big data audit and countermeasures were discussed.The main innovation of this paper is the method of case analysis and data analysis,combined with the actual work experience,characteristics and background details of the crime of VAT,study how to use big data to find the VAT audit clues to the crime,how to combat the crime of VAT,and put forward the corresponding solutions and countermeasures,so as to protect national tax to maintain the economic order of the state.