Research On Tax Regulation From The Perspective Of Big Data

The arrival of the era of big data has brought us into a new era of great changes in information.In October 2015,at the fifth plenary session of the 18th CPC central committee,big data,as a new strategic resource,was promoted to the height of national strategy.Since then,how to use big data thinking and mobilize big data resources to improve the level of government supervision has become the direction of the government's efforts under the new situation.The tax data is so huge and the category is mad focusing on the field of tax.Especially under the background of current innovative entrepreneurial boom increasing market main body and the increase in information because of the merging the state and local tax affairs organization.Traditional tax regulations have been difficult to adapt to the demands of a new age.Using big data technology to innovate supervision idea,optimizing the regulatory way,strengthening the supervision of tax and reducing the risk of tax regulation is an inevitable trend.The state administration of taxation attaches great importance to the application of big data in tax regulation.Big data technology can not only optimize daily tax collection and management,save human resources and improve collection and management efficiency,but also be used for tax risk management,improving the accuracy of risk management,further fighting tax evasion and fraud,enhancing tax compliance of taxpayers,and promoting the steady growth of tax revenue.This paper takes the grass-roots tax authorities as the main body and studies ways and methods to improve tax regulation from the perspective of big data,which is of positive significance for the grass-roots tax authorities in China to use big data technology to strengthen tax regulation and realize the transition from traditional experience management to big data management.In the process of research,this paper bases on the information asymmetry theory,new public management theory and uses the method of case studies and interviews studies.Through the case analysis of the application of big data to carry out the tax regulation on D city revenue,this paper focuses on the development,operation and results of the product data analysis platform.Then I interview the D city tax official in charge of the leadership,department and business backbone and get the first-hand material.The tax bureau in D city has gradually improved the inferior position of grassroots tax authorities in the tax collection and payment process by using big data means,reduced the difficulty of supervision caused by information asymmetry,realized the transformation from traditional tax supervision to big data supervision,and achieved certain phased results.However,due to such factors as lagging thinking of big data,limited sources and channels of big data,low degree of information sharing,lack of professional talents,and unsound tax-related laws and regulations,the application of big data means to strengthen tax supervision is still in its infancy,and there is still a long way to go for tax administration and administration with big data.There are other hills where stones are good for working jade.In order to solve the difficulties and problems in the application of big data to strengthen tax supervision in D city,this paper draws on the experience of domestic and foreign tax authorities and puts forward reasonable Suggestions.First,we should improve the ideological understanding,deepen the concept of big data;Second,we should cultivate talents and lay a solid foundation for development.Third,we should strengthen the platform construction and promote joint contribution and Shared benefits;Fourth,we should improve the platform quality and efficiency and play the management efficiency;Fifth,we should improve the ability to analyze tax data and generate risk information;Sixth,we should open the data permission,improve the use efficiency;Seventh,we will improve laws and regulations and establish a legal guarantee system for risk prevention and control.It is believed that the implementation of integrated countermeasures will gradually release the productivity of big data technology,improve the modernization level of tax regulation,and contribute tax wisdom to public management.