The Research Of Using Big Data To Improve The Management Of Tax Sources

Nowadays,informationization is developing rapidly.In the process of informatization development,we has accumulated a large amount of data and has been applied to realize its great value.Big data in the process matures gradually.And It has become equally important with the real assets and human resource as the basic factors of production.The concepts of big data and the use of big data technology become a key factor to enhance the competitiveness of enterprises.Big data sparks a revolution in the thinking,which is constantly changing the way people observe and treat the world method,triggering social,economic,academic,scientific change with unprecedented depth and breadth.Our country began to implement the tax reform in 1994,then changed the tax collection and management mode many times.Every change has promoted the development of tax informationization in our country,having carried out the first and second phase of golden tax project and the third phase of construction.Chinese tax system has accumulated a lot of tax data after 20 years of development.These historical data and business data and tax declaration,may be a valuable resource or a heavy burden.Therefore,how to make effective use of these data for tax management services,making it become the precious resource rather than a burden,is a new topic of tax authority data applications.Following the thought of background introduction,theoretical analysis,present analysis,case analysis and policy suggestion,this paper uses theoretical analysis and case analysis method.The full text is divided into three parts.The first part is the theoretical part,including the introduction and the second chapter.This part is the basis of this article.It reviews the domestic and foreign literatures and points out innovation and weakness.Then the theory foundation of tax source management and big data technology and concept is introduced.expound the utilization value of big data in tax source management and the application of big data in tax source management,Laying the theoretical foundation for the latter.The second part discusses tax source management from the perspective of big data.There are three things in this section.The first thing introduces the development of tax source management,the impact of big data on tax management and the room for improvement in tax source management from a big data perspective.The second thing illustrates the importance of big data in raising the level of tax management.The third thing points out the obstacles to the use of large data in current tax source management.The third part is the practice experience of using big data at home and abroad.In three cases,the case of the wuxian local taxation bureau details how it uses big data to regulate the tax source of the catering industry.The third case is the self-change that the US government has made to adapt to the development of big data.By introducing three cases,three lessons are summarized.In combination with the big data application paths introduced in the introduction and the actual case implications,this paper gives six suggestions on how to build tax big data and use big data to improve the quality of tax management.