Research On Optimization Of Tax Collection And Management Under The Background Of Digital Tax Administration

With the advent of the era of big data and the increasing pace of tax reform,a scientific and strict tax collection and administration system is maturing.In March2021,the Central Office and the State Office issued the "Opinions on Further Deepening the Reform of Tax Collection and Administration,emphasizing the importance of digitalization and intelligence in tax collection and administration,which is not only a major milestone in the development of tax reform.This is not only a major milestone in the development of taxation reform,but also enhances the fundamental,pillar and guarantee role of taxation in national governance and it provides a strong support to realize the high-quality development of economic and social development."Precise and effective tax supervision should keep pace with the times to meet the current situation of cross-regional and cross-line enterprises in the new era.The situation.Information asymmetry phenomenon,build a shared and unified information technology platform,and promote tax collection and administration through model analysis to keep close to the operation law and operation value of the economy,so as to build a new model of collection and administration based on tax big data.This paper starts from the concept of tax collection and taxation by numbers,and composes the big data technology in the field of tax collection and administration.The paper compares the manifestation and reality of big data technology in the field of tax collection and administration.The problems and challenges of the current tax collection and management model in China are analyzed through literature analysis and comparative analysis.The problems and challenges of the current tax collection and management model in China are analyzed by literature analysis and comparative analysis.Through the literature analysis and comparative analysis,the problems and challenges of the current tax collection and administration model in China are analyzed.By comparing the mode of using big tax data in developed countries,we conclude that we need to learn from the experience of advanced countries for the construction of tax administration system in China under the background of "taxation by numbers".Finally,through thinking about the optimization of tax collection and management mode in the context of "taxation by numbers",the following suggestions are made.Strengthen the tax-related information sharing mechanism,strictly control the quality of tax data,promote the construction of the big data risk management platform,improve the construction of the rule of law for tax risk management,and optimize the tax administration system.The suggestions include strengthening the tax-related information sharing mechanism,strictly controlling the quality of tax data,promoting the construction of tax big data risk management platform,improving the construction of tax risk management rule of law,and optimizing institutions and staffing."...