| Taxpayer credit management is in a stage of development,which needs to be further improved and strengthened.The development of big data technology brings new opportunities to tax management.Under current conditions,it is inevitable to promote the optimization of taxpayer credit management.By sorting out the existing literatures,this paper expounds the relevant theories of big data and taxpayer credit management,discusses the application of big data in tax management,and puts forward the application direction of big data in tax credit management.In the process of summarizing the development of taxpayer credit management in China,this paper studies and analyzes the relevant policies of taxpayer credit management.Next,according to the introduction of D area grass-roots tax in the taxpayer credit management present situation,discovered the existence the current taxpayer credit management evaluation scope narrow,not enough incentive to punish,issue such as difference of evaluation result is wrong,thus further analyzes the problems in the taxpayer credit management,in reference to other countries after taxpayer credit management of the construction of the advanced experience,combined with the application of large data based on optimized the taxpayer credit management research.On the basis of studying the current situation of actual taxpayer payment credit management in grassroots tax bureaus and combining with big data technology,this paper makes targeted optimization Suggestions,which have certain reference significance for policy formulation and taxpayer credit management practice. |
