Research On Improving The Efficiency Of Land Appreciation Tax Collection And Management Of Grass-Roots Tax Authorities Under The Background Of Big Data

Land appreciation tax,as an important part of China's tax system,plays a role in regulating the income gap formed by real estate market transactions.Especially in recent years,with the rise of the real estate market,the prices of real estate and land soared,its importance is self-evident.Because the land appreciation tax adopts the progressive rate of excess rate,the more the value-added,the higher the tax rate and the greater the impact on the profits of enterprises,so the land appreciation tax often becomes the pain point of the seller in the real estate market,especially the real estate development enterprises.In the practice of tax collection and management,it is very prominent that the land appreciation tax is difficult to enter the warehouse in full and on time,which is caused by the asymmetric information between tax authorities and taxpayers.The asymmetry of information between tax authorities and taxpayers is due to the fact that taxpayers are familiar with the policy basis and collection process of law enforcement by tax authorities,while it is difficult for tax authorities to obtain the true tax-related information of tax payers.In this case,taxpayers may use various means to use management loopholes to violate the relevant provisions of tax policy,in order to achieve the purpose of paying less or not,and maximize their own interests.The greatest difficulty that grass-roots tax authorities encounter in the collection and management of land appreciation tax is insufficient grasp of tax sources,unable to verify the deduction items declared by taxpayers,difficult to detect the increase in cost of false invoices by taxpayers,resulting in the inaccurate calculation of the amount of land appreciation tax payable and inefficient collection and management.To avoid tax evasion by taxpayers,tax authorities need to make up for the insufficiency of tax-related information by means of monitoring tax sources,and then produce a tax source monitoring collection and management model.How to effectively monitor tax sources is a problem worth studying,and the background of big data just provides the application conditions for the tax source monitoring collection and management mode.Through the establishment of large data application platform to collect data extensively,combining with advanced risk control technology to construct a modern tax collection and management mode of intelligent management,supplemented by the application of shared credit evaluation system,it cancreate an atmosphere of market transaction subject's active compliance with the law,support enterprises that abide by the law,punish enterprises that break the law,avoid unfair competition and increase the cost of illegal activities,curb the “bad money drives out good”phenomena,and guarantee the timely and full storage of state tax.In view of the low efficiency of land appreciation tax collection and management of grass-roots tax authorities,this paper puts forward some countermeasures and suggestions in light of the characteristics of the era of big data,which has a certain reference significance.