Research On Tax Risk Management Of Grassroots Tax Authorities In The Context Of Big Data

The effective application of big data technology in tax work is the objective need for tax authorities to implement the combination of simplified administration and decentralization,as well as the need for tax authorities to speed up the modernization of tax revenue.At the same time,it plays an important role in the implementation of new development concepts,the promotion of supply-side structural reform,the promotion of industrial structure upgrading and the reduction of taxpayers' burden.Facing the new situation and development,the application of big data processing technology in risk management is imperative.In this process,the grass-roots tax authorities bear the brunt.How to better use big data technology to solve the problems in the actual tax work is a matter that the grass-roots tax authorities must do well at present.However,due to the imperfection of the application of tax concepts,processes and related technologies in the actual tax process,the effective application of new technologies in the actual tax work is facing more difficulties.In view of the above problems,this paper generally follows the idea of "investigating problems-analyzing problems-putting forward solutions" to carry out relevant research.Firstly,from the actual grass-roots work,we find that the big data risk management is difficult to implement and the effect is not satisfactory.Secondly,through the theoretical analysis of related topics,this paper combs the concepts and theories of big data and tax risk management,and analyses the research and application status of big data in tax risk management.On this basis,the basic tax bureaus under the jurisdiction of B city carry out research work,in-depth analysis of the causes of the problem,through research and analysis,found the two fundamental factors of business process and personnel management,and further from the technical,personnel,system and other aspects of the current grass-roots tax risk management problems and their possible causes,so as to fully analyze the current grass-roots tax.Risk management in work.Finally,on the basis of the above research,this paper analyses the principles and objectives of the application of big data in the current grass-roots tax risk management,and according to these principles and objectives,puts forward specific improvement measures,which should provide guarantee for the application of big data in the grass-roots tax risk management from two aspects of information system security and talent team building.In the process of research,this paper insists on problem-oriented,using field research to conduct questionnaires and actual interviews for grass-roots tax authorities staff,and clarifies the problems existing in the current application of big data technology in grass-roots tax risk management.From the perspective of technology,system and personnel,this paper analyses the essence and specific reasons of the problem,and then comes up with corresponding solutions.I hope this study can provide data support and theoretical help for the decision-making behavior of grass-roots tax authorities.