Tax Risk Compliance Research Base On Big Datas

Tax is the mainly source of government revenues,is the country to meet the needs of public services and products main source of revenue,and the tax compliance risk management is the Key points of taxation under the new situation--Efficiency of collection administration and the Reform of the Commercial System of the State Council.With the rapid development of big data technology,tax authorities have been provided with massive tax data and scientific analysis tools.It can be predicted that in the near future,tax risk management under big data technology will basically replace the traditional mode of tax collection and administration and become the focus and end point of improving tax compliance.This paper mainly through the study of tax compliance management related theory,analysis of big data technology under the background of tax policy risk management present situation,combining risk response to changes in the data in recent years,analyze the tax compliance risk management existence dilemma,reveal problems existing in the current tax compliance risk management,through domestic and international advanced the concept of experience for reference,put forward Suggestions to further improve tax compliance risk management.In the research process,it mainly analyzes the basis of the application of big data technology,data processing and the application of big data in risk management and identification.Generalizes the tax-related data of different sources,analysis of the common data content and purpose,in recent years of 2016-2018 period through gathering the change of risk task,risk response,concrete means as risk response data refer to the tax system,tax data for fundamental analysis basis,refer to the China tax annual report and other publicly available data at the same time,after collect enough data to use data analysis tools to analyze the effect of risk response.,through the analysis of the data of this case material for large data under the background of the implementation of tax compliance risk management,tax compliance risk management failed to really play the advantages of big data,including personnel,data and technical barriers,and a large data lack of risk management consciousness,and big data “Wisdom tax ”and risk response department and the legal definition of positioning problem.Based on the experience at home and abroad,this paper puts forward relevant Suggestions on risk management of tax compliance,so as to ensure more reasonable and efficient risk management of tax compliance,improve tax compliance,and better realize "gathering wealth for the country and law enforcement for the people".