Research On Problems And Countermeasures Of Tax Collection And Management In L County Under The Background Of Big Data

Since the 18 th National Congress of the Communist Party of China,China has undergone three major changes in tax collection and management.Especially in 2021,the Central Office and the State Office proposed the "Opinions on Further Deepening Tax Collection and Management Reform",which put forward new requirements for tax collection and management work.Against the backdrop of rapid economic,social,and information technology development,the direction of China’s tax collection and management reform has shifted from "managing taxes based on invoices" to "managing taxes based on numbers",and the importance of tax data is self-evident.China’s tax collection and management is currently in a critical period of modernization construction.The use of big data in various aspects of tax collection and management can play an important role,but this also brings new challenges to grassroots tax collection and management work.The reform of grassroots tax collection and management is necessary for the situation.Starting from the background of the big data era and the requirements for further deepening tax collection and management reform,this thesis adopts the literature search method to summarize the theoretical achievements of research on big data and tax collection and management at home and abroad.Using empirical analysis and interview methods,it first analyzes the current situation of tax collection and management work of L County Tax Bureau,and explores the application of big data in tax registration,invoice management,tax declaration,tax collection,the application of tax inspection and other tax collection and management processes;Secondly,it revealed that there are problems in the tax collection and management work of L County,such as lagging tax collection and management models,poor access to tax related data,insufficient application of big data analysis,and the need to improve the comprehensive ability of tax officials;Further analyzed the reasons for these problems in the tax collection and management work of L County;Finally,based on the specific situation of the current tax collection and management work in L County,strategies and suggestions were proposed to build a new tax collection and management model,improve the mechanism for obtaining tax related information,enhance the ability to apply big data,and improve the human resource management mechanism.I hope to rely on big data applications to continuously improve tax collection and management work,promote the improvement of tax service level,tax compliance,and the quality and efficiency of tax collection and management work,and continuously strengthen the important role of tax big data in serving local economic development.