Research On Tax Law Enforcement Risk Management In Tax System In The Era Of Big Data

Big data "is a data revolution coming".In the era of big data,it is not only necessary to master the data,but also the key to deeply dig and use the data and discover the value behind the data.Wang jun,head of the state administration of taxation,gave instructions on the construction of internal control mechanism in 2018:Construction of internal control mechanism is the tax authorities to carry out the comprehensive governing party required main fulcrum,is to promote party construction work and business integration development important carrier,is a groundwork,building mechanism,long-term project,to prevent tax power operation risk and integrity,risk,high quality of promoting the modernization of the new era of tax is of great significance.Construction of internal control mechanism is the tax authorities to carry out the comprehensive governing party required main fulcrum,is to promote party construction work and business integration development important carrier,is a groundwork,building mechanism,long-term project,to prevent tax power operation risk and integrity,risk,high quality of promoting the modernization of the new era of tax is of great significance.This paper mainly takes the risk management of local tax law enforcement in former jiangxi province as an example to analyze how the tax system ADAPTS to the new changes of tax management mode in the era of big data and explores new trends,new approaches and new methods of tax law enforcement risk management.The first chapter,from the background of socialism with Chinese characteristics entering the new era,points out that the in-depth promotion of "Internet + taxation" has made a qualitative leap in the comprehensiveness,accuracy and immediacy of data.Big data is also used in the risk management concept,management mode and management goal of tax law enforcement.The second chapter introduces the basic theory of big data and tax law enforcement risk,and analyzes and points out that big data affects the concept,identification and effect of tax law enforcement risk management,with emphasis on improving the breadth,accuracy and speed of tax law enforcement risk management.The third chapter,taking the former jiangxi tax as an example,analyzes and points out that the original data is not sufficient,the information system needs to be optimized,the quality of cadres cannot keep up with the demand,the business and technology integration is insufficient,and the network management is not standard.The legal status of big data has not been established,the collection and management mechanism is notscientific,the tax data is relatively disorderly,the exchange mechanism is not perfect,the tax information sharing is not timely,the tax law enforcement is not independent,the artificial data noise,the social governance is not sophisticated,and the data quality needs to be improved.The fourth chapter,aiming at the existing problems in the risk management of land tax enforcement in jiangxi province,proposes that in the era of big data,we should improve the tax law system and establish the status of big data.We will improve the tax administration mechanism and unify data standards.Improve the level of information application and strengthen the ability of big data analysis;Improve the professional level of tax cadres and adapt to big data reform;Strengthen the construction of comprehensive tax administration and establish data interaction system;Optimize the risk management platform of tax law enforcement,improve the accuracy of risk identification and other aspects to improve the risk management level of tax law enforcement.;Chapter five summarizes the whole paper.