Research On Optimizing Intelligent Tax Audit In The Context Of "Internet+"

With the rapid development of Internet technology,nowadays many industries are organically integrated with Internet technology.To a large extent,the Internet promotes the development of society.At the same time,the illegal and criminal behaviors about taxation also show the trend of intelligence,network and mobility.The traditional tax audit methods have been unable to cope with the rapid development of accounting computerization effectively and the e-commerce has brought enormous challenges to traditional tax audit.As a result,it is more difficult for tax inspection departments to prevent tax risks.At the same time,the existing audit work methods have great deficiencies in the accuracy of the audit case selection,the penetration of the audit,the intelligence of the hearing and the effectiveness of the implementation.Therefore,the tax audit faces the unprecedented challenges,and the development of tax audit informatization is imperative.In recent years,tax authorities have kept pace with the development of the times and introduced many advanced tax payment services such as online tax offices and self--service terminal services.Tax inspection departments have also realized such functions as long-distance cooperation and invoice comparison through Internet technology.Although the ability to handle cases of tax audit has been improved to some extent,the development of tax audit informatization is still in the primary stage.Based on the advanced public management theory,this paper objectively reviews the current development of tax audit infonnatization in China through literature research,theoretical analysis and quantitative analysis,and deeply analyzes the problems affecting its development and the causes.Based on this,it studies how to organically integrate the tax audit work with the current advanced "Internet+",big data and other technologies to create a new model of "Internet+intelligent audit".Under the background of carefully studying every stage of the tax audit,this model puts forward feasible suggestions for each process of audit,strives to achieve unified coordination,intelligent and convenient,further enhances the efficiency of tax audit work,improves the application and management level of tax auditing information,and lays a good foundation for the modernization of taxation.