| With the vigorous development of new economy and new business,taxation authorities should make full use of the advantages of the era of "Internet+Taxation" to build a comprehensive,open,cooperative and efficient tax-related service platform and continuously improve the level of taxation management.At present,the sharing of tax-related information between taxation authorities and third parties is imperfect and insufficient,the extraction and mastering of tax-related data is insufficient,and the construction of big data software and hardware facilities is lagging behind。In the background of the era of big data,the grass-roots taxation authorities should take full advantage of big data in conjunction with the actual situation in the region,dig deeply into the tax value and economic collusion behind the data,actively establish the information interconnection mechanism with the third party,cultivate a team of highly qualified big data talents,and effectively improve the taxation supervision ability.Based on the grassroots taxation authorities,this paper takes big data as the background and tax supervision capacity improvement as the research direction,hoping to make up for the current status quo of mainly theoretical research in this field to a certain extent.At the same time,based on game theory and information asymmetry theory,this paper combines literature research method,interview method,qualitative analysis method and quantitative analysis method,and takes the actual application of big data for tax supervision in W taxation bureau as the research sample,and obtains the current front-line collection and management information and the reality of collection and management in the grassroots taxation organs through interviews with the leaders of W taxation bureau,unit leaders and business backbones.In today’s data-based and information-based world,although the taxation supervision by W Taxation Bureau with the help of big data has improved the supervision efficiency and reduced the supervision cost to a certain extent,it is constrained by factors such as low quality and accuracy of big data,limited tax-related data sharing and exchange channels,low quality and efficiency of taxation supervision tasks,lack of taxation supervision in key industries and key areas,and lack of specialized talents in big data.Taxation Bureau is still in the primary stage of applying big data for taxation supervision,and it is on the verge of improving taxation supervision ability by actively responding to the advantages of the times.In order to solve the dilemma of applying big data to improve tax supervision capacity of W taxation bureau effectively,this paper learns and draws on the tax supervision experience of developed countries and regional grassroots taxation authorities and puts forward the following suggestions: firstly,to improve the ability of extracting and applying big data of grassroots taxation authorities;secondly,to build a new supervision model of "credit + risk";thirdly,to Third,improve the standard of tax risk response and coordination;fourth,strengthen the tax supervision of key industries and fields;fifth,strengthen the construction of tax cadres. |
