Study On Tax Risk Management Of C District Taxation Bureau Based On Big Data Application

Under the background of digital China construction,various cutting-edge digital technologies represented by big data have been widely used and developed rapidly.Big data means new opportunities for tax risk management work,but also brings serious challenges,and tax collection and management work faces a new situation.China’s tax risk management work should take this opportunity to give full play to the technical advantages of big data in data collection,analysis and processing,replace the traditional levy management mode with tax informationization,and realize the real digital tax management to better prevent and control tax risks.The level of risk response of the grass-roots tax authorities,who are at the front line of risk prevention and control,will also be directly related to the overall effectiveness of China’s tax risk management work.In order to improve the application of big data in the tax risk management work of the grass-roots tax authorities,this paper takes District C Taxation Bureau,a grassroots taxation authority,as an example,and focuses on the risk analysis and identification aspect of the tax risk management process of the bureau,using the case study and participatory observation methods to analyse the risk management institutional set-up and staff team structure,and demonstrates the practical application form of big data through risk analysis examples.The problems and causes of the bureau’s current tax risk management were summarized and refined.After the study,the problems of the bureau are that the data risk team has not played its expected role,the talent of the data wind team is lacking,the quality of tax-related data is low and the numerical accuracy of risk indicators is low.The reasons mainly lie in the imperfect design of the current data risk management mechanism of the bureau,the insufficient training efforts of the data risk team,the lack of institutional mechanism guarantee for tax-related data sharing and the difficulties in updating the preparation of risk indicators.Based on the causes of the problems summarized above,this paper proposes solutions.First,set up a data risk management bureau to carry out data analysis and tax risk management work full-time.The second is to cultivate professional data risk talents,optimize the structure of the data risk team,and conduct case-based training and business competitions.The third is to improve the quality of tax-related data,unify the caliber of internal data,promote the formulation of laws and regulations related to tax-related data sharing,and establish a unified data sharing system and information platform.The fourth is to make full use of taxation big data,apply it to the establishment and improvement of risk index model database,explore the formation of one-household risk portrait of taxpayers,and broaden the access channels of third-party tax-related data.This paper focuses on the perspective of grassroots taxation authorities,shows the current situation of tax risk management at the grass-roots tax authorities,and puts forward more detailed countermeasures and suggestions in the light of the actual situation,hoping to provide reference value for the decision making of the higher authorities,and also play a reference role for the development of risk management in other grass-roots tax authorities.