Research On Improving China's Tax Compliance Under Big Data Background

The level of tax collection and management and total income in China continue to take a new step,and the situation of tax evasion is still grim.In September 2015,China issued the "Internet plus tax" action plan notice clearly pointed out that the big data thinking and means widely spread in the field of tax revenue,accelerate the ability of governance modernization,legal system construction,improve tax compliance has become an urgent need to tax authorities with big data.Taking the big data as the background,this paper comprehensively analyzes and studies the factors that affect tax compliance,and puts forward effective countermeasures according to the needs of the development of the times.It has both theoretical and practical significance.Although big data and tax compliance have been widely concerned by scholars both at home and abroad,the research on tax compliance with big data is still relatively small: domestic research is focused on the analysis of foreign tax compliance theory and model,the depth of theory and practice is not enough,and the research on tax compliance is often limited.In the tax collection and management mode,tax compliance is not analyzed from the perspective of information asymmetry.Therefore,it is necessary to study the promotion of tax compliance under the background of big data.Through literature review,PEST analysis,questionnaire survey and other research methods,this paper systematically introduces the dimensions of various factors affecting tax compliance under the background of big data,and determines the theoretical framework of the impact of various factors on tax compliance.From the perspective of the open economy,we calculate the tax compliance in 2009-2016,and analyze the current situation of tax compliance in Guangzhou.Then,based on the results of the questionnaire survey,the main factors that affect Guangzhou's tax compliance are determined,and the main problems in the application of big data in Guangzhou are analyzed in combination with the current situation of large data application in Guangzhou.Through the analysis of the problems,put forward targeted countermeasures to achieve the regional tax compliance level.The results show that the overall tax loss of Guangzhou is large and the proportion of tax loss is high,but it also finds that the proportion of the total tax loss decreases with the change of time.In the background of large data application,the main factors that affect the tax compliance of Guangzhou are tax collection,social environment and government service.Therefore,this paper,based on the application of large data in the factors affecting the above factors,proposes to build a unified service platform,strengthen tax collection and management,optimize the tax environment and other countermeasures,in order to improve the quality of the whole process of tax management and improve the level of tax compliance.