The Research On Tax Collection And Management Reform Of H County In The Age Of Big Data

Since the founding of the People's Republic of China,China has experienced five major tax collection and management reforms,especially the tax-sharing reform in 1994,which has played a significant role in promoting the steady growth of fiscal revenue,enhancing the ability of fiscal macro-control,and building a socialist market economy with Chinese characteristics.At present,China's economic and social environment is undergoing profound changes.Macroeconomic development has developed from high growth rate to high quality.In recent years,information technology such as big data,artificial intelligence,mobile Internet,and cloud computing has flourished,driving the economy.The society is constantly improving,and economic development has entered the era of digital economy.However,with the full implementation of the "simplify administration and delegate power,combine management and administration,and optimize services" and "replace business tax with value-added tax" policies,the painful and difficult problems caused by the division of local tax functions such as "running at both ends" and "checking at both ends" have become more and more apparent.Tax collection and management ability is an important embodiment of national governance ability.The Central Committee and the State Council stand at the forefront of the development of the times and deploy the decision to implement the reform of the national tax collection and management system.In July 2018,the county and township new tax bureaus were established,and national and local tax bureaus were merged again after 24 years.Starting from the background of the reform of the national tax collection and management system,the merger of national and local taxation agencies and big data,this paper firstly uses the literature research method and the interview method to analyze the tax collection and management of the H County National Taxation Bureau and the Local Taxation Bureau before the merger of the national tax.Difficulties such as high cost,serious cross-administration functions,and increased tax risks caused by information asymmetry.It is analyzed that the merged H County Taxation Bureau has further improved the quality and efficiency of tax collection and management,and reduced taxation risks and acquisition costs in H County through detailed organization,implementation of unified taxation policies,integration of resources,and promotion of taxation information application.At the same time,there are also problems in information application,tax risk management,tax revenue forecasting,offline taxation counseling,etc.Then briefly analyze the reasons.Secondly,combined with the big data value chain theory,the application of big data will help to improve the effectiveness of H County tax collection and management reform,enumerate the specific application and elaborate,and pointed out that the current H County Taxation Bureau applies big data,there are problems such as lack of big data thinking,difficult data sharing,poor data quality,data security,etc.Finally,from the domestic and international application of big data to carry out tax collection and management work to gain experience,combined with the actual situation of the H County Taxation Bureau,proposed to establish a big data thinking,strengthen the comprehensive ability of tax personnel training,clear division of responsibilities,appropriate adjustment of personnel positions,and lay down the basic data Quality,make good use of big data analysis results,improve data security and other countermeasures,and hope to use the big data to further improve the effectiveness of H County tax collection and management reform,improve tax collection and management quality,prevent tax risks,improve tax compliance and tax service levels.In addition,I hope that this can provide reference and reference for the tax collection and management work of other grassroots tax bureaus.