Research On The Application Of Big Data In Tax Risk Management

The 19th National Congress of the Party clearly pointed out that we should deepen the reform of the tax system and improve the local tax system.The Party’s 20 th National Congress once again stressed the need to optimize the structure of the tax system and strengthen the adjustment of tax revenue.In order to give full play to the basic,pillar and guaranteeing role of taxation in national governance,the State Administration of Taxation has clearly put forward the overall goal of promoting the modernization of taxation and serving high-quality.Strengthening tax risk management is an important link to realize tax modernization,which can effectively improve the level of tax collection and administration,help solve the problems of tax collection and administration,and better avoid tax-related risks.With the rapid development of 5G,cloud computing,artificial intelligence and other information technologies,we have stepped into the era of big data.The development of big data has brought new challenges to the development of tax risk management,but it also brings new opportunities.As the "service provider" of taxpayers and the "executor" of policies,the grass-roots tax authorities should assume the role of the responsible person,make full use of big data,carry out tax risk management,and promote the realization of the modern general goal of taxation.This thesis takes T county tax bureau as the research object,with big data tax risk management as the breakthrough point,using field investigation method,analyze the opportunities and challenges of big data era,using interview and investigation method,investigate the current situation of T county tax risk management and existing problems,and put forward corresponding measures to serve the purpose of improving T county tax risk management work.Through research,it is found that there are some problems in big data in T County,such as imperfect big data tax risk management system,insufficient support of big data for tax risk management,insufficient effective allocation of risk response team,and imperfect tax risk management system.Based on further exploration of the above problems,using information asymmetry theory,process reengineering theory analyzes deep reasons,found the cause of the problem is between big data and tax risk management is not closely combined,departmental and interdepartmental information sharing mechanism is not perfect,the traditional tax risk management mode is difficult to adapt to the requirements of the era of big data,tax big data information technology is not mature,talent training and personnel allocation mechanism cannot match the requirements of big data tax risk management,etc.Based on the above empirical research conclusions,this thesis puts forward suggestions on improving the tax risk management level of grass-roots tax authorities from four aspects: tax risk management system,tax big data information sharing,collection and application,big data platform construction and risk team allocation.First,we will improve the big data tax risk management system,strengthen overall planning and joint management,strengthen follow-up response results assessment,optimize performance assessment indicators,and force the Tuality and efficiency of tax risks through assessment.Second,build an integrated tax big data platform,integrate tax big data,optimize risk analysis indicators,build a dynamic industry risk model,strengthen tax-related data collection,broaden the third-party data acquisition channels,improve the multi-department linkage supporting mechanism,and strengthen the communication and cooperation between departments.Third,rationally allocate the risk management team,optimize the team structure,strengthen the training of risk response personnel,develop big data thinking,and enhance the ability of big data analysis and application.Fourth,establish and improve the tax risk management system,formulate laws and regulations conducive to the tax risk management work,improve the relevant supporting mechanisms,and standardize the tax law enforcement behavior in the process of tax risk management.