Research On Improving The Quality Of Tax Collection And Management In L District Under The Background Of Big Dat

In the 21 st century,mankind has entered the era of information technology,the amount of data is growing rapidly,and the era of big data has come in full force.The era of big data has changed the way of life of people and the way of work of administrative organs.The proliferation of taxpayers in China,the increasingly complex taxation environment and the more flexible and hidden tax sources have brought challenges to the tax collection and administration work in China,while the rich taxation big data also provide opportunities for the taxation authorities’ collection and administration work,and it is urgent to improve the tax collection and administration work and the quality of tax collection and administration through strong data analysis and application capability and big data technology.This paper takes the tax collection and administration quality of L district taxation bureau as the research object,uses literature analysis method and case study method,based on the current situation of research on big data and tax collection and administration quality improvement at home and abroad,takes information asymmetry theory and tax compliance theory as the theoretical basis,combines the current situation of tax collection and administration of L district taxation bureau,uses the analysis indexes of 5C tax collection and administration quality evaluation system,collects,organizes,and analyzes tax-related data,and collects,organizes,and analyzes tax-related data from the perspective of collection and administration synthesis,service,and service.The study shows that the tax collection quality of L District Taxation Bureau is improved by using the 5C tax collection quality evaluation indexes to collect,organize and analyze tax-related data,and evaluate the tax collection quality of L District Taxation Bureau from the perspectives of tax collection synthesis,service,risk control and collection,analyze the factors that hinder the tax collection quality of L District Taxation Bureau,and propose corresponding countermeasures to improve the tax collection quality from the perspective of big data.The study shows that there are problems such as weak risk management ability,poor policy implementation,imperfect talent team and poor data quality in the tax collection and administration of L district taxation bureau,which hinder the improvement of tax collection and administration quality,and through the analysis of the causes of these problems,countermeasures are proposed to improve the quality of tax collection and administration: improving the quality of tax collection and administration data by optimizing internal data and widening external data collection channels;improving the quality of tax collection and administration data by The quality of cadres is improved by improving the talent training system,innovating incentive mechanism and optimizing staff allocation.