| Nowadays,the analytical techniques of "Internet+" and big data are fully integrated and applied in various industries to promote rapid economic and social development.In terms of tax services,the State Administration of Taxation vigorously promotes high-quality and efficient intelligent tax services,improves the Electronic Taxation Bureau,expands "non-contact" and "do not meet" tax payment services,and fine services,in order to improve the social satisfaction of tax-related services.reduce the cost of collection and payment.However,taxpayers’ production and operation mode and capital transaction means are also keeping pace with the times,tax-related violations are becoming increasingly intelligent,professional and hidden.It is urgent to update the traditional inspection methods to meet the high standards and requirements of intelligent tax inspection construction.As an important barrier of tax collection and management,tax inspection obviously lags behind the overall development of smart tax.There are many problems and difficulties in the construction of intelligent tax inspection,which is not conducive to the improvement of the comprehensive level of intelligent tax in our country,so it is necessary to make an in-depth study on the construction of intelligent tax inspection.How to rely on big data to improve the accuracy and efficiency of the inspection work is the biggest problem faced by the tax inspection department at present.Therefore,it is of great significance to study and promote the construction of intelligent tax inspection for improving tax compliance and promoting accurate law enforcement,precise supervision and sincere co-governance.This thesis takes the construction of intelligent tax inspection as the research object,summarizes the significance and value of intelligent inspection on the theoretical basis of new public management theory,tax compliance theory,big data theory and information asymmetry theory.Taking Xuzhou as an example,this thesis introduces the current situation of the construction of smart tax inspection in Xuzhou,including the configuration of software and hardware,the inspection application system and the specific practice and problems of Intelligent inspection in the inspection work.Through a questionnaire survey,the author communicates with the leaders and colleagues of the inspection system in this city to obtain the real situation and data of the construction of Intelligent inspection in this city.It is concluded that there are six problems in the construction of Intelligent inspection in this city: low quality of case selection,non-standard trial work,relatively independent inspection application system,insufficient internal and external information sharing in the tax system,insufficient allocation and capacity of inspectors,and lack of support and guarantee.Then the author analyzed the causes of the problems in-depth.By studying the relevant literature,drawing lessons from the advanced experience and practices of other cities,and combining with the author’s inspection practice,this thesis proposes to establish a scientific case selection mechanism,promote the intensive handling and centralized trial of cases in co-inspection,integrate and optimize the inspection application system,promote the sharing of tax-related information data between internal and external departments,train compound inspection talents,and improve the intelligent inspection support system.In order to promote the continuous improvement of the level of Intelligent tax inspection in our city,and become a practical reference for the construction of Intelligent tax inspection in other areas. |