Research On The Use Of Big Data Technology To Improve The Level Of Tax Collection And Management In China

Today’s world has begun to enter the digital age,the digital economy has emerged and flourished,and the difficulty of tax collection and management has increased.At the end of 2020,the OECD proposed the tax collection and administration 3.0 model,and discussed the goals of the digital transformation of tax collection and administration and the specific measures to be taken.In this context,my country should keep up with the pace of the times in the reform of tax collection and administration.From the domestic situation,my country has entered the 14 th Five-Year Plan period.In the new stage of development,my country has established a general plan for promoting high-quality tax modernization,continued to deepen the reform of tax collection and management,comprehensively promoted the digital upgrade and intelligent transformation of tax collection and management,and promoted the realization of digital,intelligent and intelligent tax management.However,there are still many practical problems under the current tax collection and management mode in our country.First,in the process of tax collection and administration in my country,the problem of information asymmetry has always been prominent.Whether it is the information asymmetry between the two parties of the tax collection or the information asymmetry within the tax authority,there are hidden potential large-scale tax risks,which may eventually lead to tax sources.churn.Second,in the process of my country’s tax informatization construction,information collection and data collection are not accurate enough,and the degree of information sharing is low.Third,the local tax of the original country has not yet been integrated into a single entity in the process of cooperation and merger,and the tax authorities have not yet integrated the tax collection and management personnel,business processes,and law enforcement standards into an organism.Difficulty increases.As an advanced digital means,big data technology has the characteristics of high value,fast analysis and processing,and deep mining,as well as the advantages of facilitating decision-making,improving efficiency and flexibility.Applying it in the field of tax collection and administration,through a series of mechanisms of data acquisition,sharing,analysis,and application,can effectively alleviate information asymmetry from a theoretical level.At the practical level,the Zhejiang Provincial Taxation Bureau created data application scenarios to achieve precise prevention and control;a Guangxi taxation bureau used big data technology to improve the quality and efficiency of tax source management in the sand and gravel industry;a Jiangsu taxation bureau relies on big data technology to effectively The level of tax risk supervision has been improved.Domestic practice has proved that big data technology can indeed improve the level of tax collection and management,and has broad application prospects.While seeing the good application prospects of big data technology,it should also be noted that there are still some obstacles to the in-depth application of big data technology in the field of tax collection and management in my country.After interviews with the staff of the tax bureaus of C city in eastern my country and city X in central China,it is found that my country’s current legal system for the application of big data technology is not perfect,there are hidden dangers in data security,the organizational system is not up to date with the times,and there is a lack of compound talents.and other constraints.For these issues,there are some rich experiences abroad,which can be used for reference.In order to solve these problems,relevant suggestions are given based on international experience and domestic reality.First,it is necessary to establish a legislative system to ensure that big data technology can be legally and compliantly applied in the process of tax collection and management.The second is to ensure the security of tax-related data through measures such as improving the legal environment for data security and strengthening the capacity building of taxpayers’ data security.The third is to build a tax collection and management organization system from the three dimensions of center,team and platform.In addition,it is also necessary to focus on cultivating a tax add digital compound talent team.