Research On Tax Risk Management Under The Background Of Big Data

The advent of the era of big data is the inevitable result of the development of modern Internet,cloud computing,Internet of things and other information technologies.It has a profound impact on all aspects of social and economic development.Undoubtedly,the era of big data has brought many challenges to tax collection and management.The difficulty of tax risk management has been strengthened,but it also provides rare opportunities for the transformation and upgrading of tax risk management mode.Informatization and electronicalization have evolved from an advanced management tool to an irreplaceable tool in modern tax collection and management.Promoting informatization of tax risk management is not only conducive to deepening the informatization of tax management,but also conducive to improving the efficiency and quality of tax collection,organizing tax revenue and improving tax compliance of taxpayers.Therefore,it is of great significance to study how to strengthen tax risk management under the background of big data.After sorting out many domestic and foreign academic achievements on tax risk management and big data technology,this paper defines the main concepts of this study and analyzes the relevant theoretical basis.Then,this paper connects the theory with practice,introduce the source of the task and the key tax risks,analysis the problems of tax risk management in traditional mode under the background of big data,and the mechanism and support advantages of big data on the tax risk management system.Through case analysis,study the application of big data to carry out tax declaration risks.Based on this,it is concluded that there are still some problems in current tax risk management,such as unsound relevant laws and regulations,unclear division of institutional functions,unimproved quality of tax-related data,unstrengthened data analysis ability,and unsolved problems in data security and monopoly.Based on the results of theoretical research and case analysis,this paper attempts to put forward Suggestions on how to strengthen tax risk management under the background of big data.First of all,it is important to insist on the principle of tax legality,fairness and efficiency,procedural justice and safeguarding the legitimate rights and interests of taxpayers.Secondly,the COSO risk management theory is applied to explore the optimal path of tax risk management system.When the technical environment of environmental factors,namely the big data environment,changes,the basic structure and risk management process of the system will change,and the path of the basic structure of tax risk management policies,organizations,personnel and other elements will be explored.Lastly,this paper puts forward specific suggestions according to the path design.Firstly,improve the laws and regulations and the top-level design;Secondly,optimize the management system and clear division of responsibilities;Thirdly,form a professional team and pay attention to talent training;Fourthly,broad data sources and improve data quality;Fifthly,strengthen the platform construction and enhance the application ability;Sixthly,improve the risk system and strengthen hierarchical management.