Research On The Construction Of Intelligent Taxation In C City Under The Condition Of Big Data

Taxation is an important part of the national governance system and the modernization of governance capacity that assumes basic,pillar and guarantee functions.With the development and application of digital technologies such as the Internet,big data and artificial intelligence,"taxation by numbers" has become an important and frequently discussed topic in the practice of deepening the reform of tax collection and management system.From the macro level,China’s socio-economic structure is undergoing profound changes,and the superimposed development effects of industrialization,informatization and digitization of the economy are fully manifested in the rapid expansion of online trade,online sales services and digital products market scale,reclaiming a fertile soil for the digital economy.Accordingly,the disadvantages of the tax collection and administration method based on the traditional economy are becoming increasingly obvious in the new economic tide,and it is difficult to cope with the new situation of networked operation,virtualized transactions,complicated personnel and hidden tax source,as well as the new environment of increasingly complex organizational structure and operation mode of taxpayers.At the micro level,the problems of difficult tax data collection,poor breadth and depth of tax data analysis,and the application system of big tax data are still in the initial stage,and few specialized talents in data technology cannot be ignored.The "Outline of the Goals" proposed to "deepen the reform of tax collection and administration system,build intelligent taxation,and promote the modernization of tax collection and administration." Therefore,the construction of intelligent taxation is the necessary way to meet the needs of economic and social development and serve the new economy,new industry and new mode,and it is also the inevitable requirement to improve the taxation governance capacity and alleviate the contradiction between limited levy and administration resources and unlimited management object needs.At present,although some scholars have done some preliminary research on how to realize "taxation by data" and plan the top-level design of intelligent taxation,there is less research on how the grassroots taxation authorities can scientifically use data resources to improve taxation law enforcement,service and supervision,and how to better realize the intelligent taxation construction of grassroots taxation bureaus to meet the needs of taxpayers and billpayers.However,there is less research on how grassroots taxation authorities can scientifically use data resources to improve tax law enforcement,service and supervision,and how to better realize the intelligent taxation construction of grassroots taxation bureaus to meet the needs of taxpayers and bill payers.This paper focuses on how the grass-roots taxation authorities can make full use of tax big data to break the traditional deadlock of tax enforcement,service,supervision and inter-departmental cooperation,and realize the scientific and rationalized construction of intelligent taxation,taking into account the actual situation of "intelligent taxation" construction of the C city taxation bureau as well as the questionnaire and interview research,and examines it from the theoretical perspective of public management.We hope to provide a valuable reference for the construction of intelligent taxation by the grass-roots taxation authorities by examining it from the theoretical perspective of public management.This study takes the operation of the special action of intelligent taxation construction in the C city taxation bureau for two consecutive years and relevant statistics as an example.It is analyzed and elaborated through six parts: introduction,the definition of the concept,the theoretical foundation and analysis framework,the study of the current situation,the analysis of problems and causes,the introduction of advanced domestic experience,and proposed countermeasures.The first part of the introduction.Presenting the specific problem,explaining the background and significance of choosing smart tax research,introducing the previous research on this at home and abroad,laying the theoretical foundation for the example research of this paper,and at the same time elaborating the research ideas,research methods and possible innovations of this paper,and sorting out the whole chapter structure and layout;The second part defines the concept,theoretical foundation and analysis framework,and elaborates on the concepts related to smart taxation,including tax collection and management reform,tax informatization and smart taxation,etc.The first two concepts pave the way for introducing the construction of smart taxation,clarify the source of the concept of smart taxation,and elaborate the specific connotation of smart taxation from two perspectives of role and goal;clarify the theoretical foundation,which are the theory of holistic government,process reengineering theory and big The theoretical foundations are clarified,namely the theory of holistic government,the theory of process reengineering and the theory of big data,echoing the three objectives in the concept of smart taxation,explaining the correctness and scientificity of the construction process from a high theoretical perspective,and providing a theoretical basis for analyzing the problems faced by the construction of smart taxation in the following;establishing a research and analysis framework,explaining the significance of the construction of smart taxation,and showing the flow chart of the analysis framework of the construction of smart taxation.The third part is the current situation study.It introduces the smart taxation construction of the C city taxation bureau for two consecutive years and shows the achievements of the C city taxation bureau in law enforcement,supervision,service and inter-departmental cooperation in the two years of smart taxation activities of "Tax e Spring City" and "Smart Tax Spring City".It summarizes the effectiveness of the smart taxation construction of the C city taxation bureau.The fourth part is problem and reason analysis.Through the questionnaire method and interview method,we investigate the problems facing the construction of intelligent taxation,use data and charts to show the limitations and shortcomings of the construction of intelligent taxation and provide an example basis for the feasible countermeasure suggestions below.The fifth part is the introduction of advanced domestic experience.Introduce the actual construction of intelligent taxation in Beijing and Shanghai and the working results achieved,and provide examples to follow for the optimized construction of the C city taxation bureau.The sixth part proposes countermeasures.Combining with the advanced construction experience of other regions,suggestions are made for the construction of intelligent taxation by the C city tax bureau in terms of business,talents,system,technology and cooperation.