Research On Tax Risk Warning Of X District Local Taxation Bureau Based On Big Data Management Theory

Along with the rapid development of economic society and the information application,big data to all aspects of our work and life brought great changes,and the tax work also great changes have taken place,especially in May 2016,the comprehensive implementation of "camp to increase" in our country,will be the first pilot beyond all the rest of the industry is also included in the category of value added tax,business tax completely left the stage for many years,land tax work center of gravity of great changes have taken place.And "change" camp after understanding policy deviation due to taxpayers,tax compliance is low and the land tax information exchange is not timely regulation of missing links brings with it a new set of tax risk potential,bring new difficulties to the risk management of land tax.If you can in the current new situation and new environment,the introduction of big data technology,using the complicated large data information,timely and effective grasp the dynamic of the enterprise,monitoring the tax risk,the land tax department can effectively prevent loss of tax sources,curbing tax crime from the source,and can save the limited human resources,improve the efficiency of tax collection management.In this paper,the tax risks of the local taxation bureau in X district are studied,and literature review and case analysis are used to study the tax risks.First technology of big data,tax risk management and risk early warning theory expounded,at the same time consulted a large number of domestic and foreign research present situation,provides the theoretical support for later stage of the study.And then through the X area tax analysis of the current situation and problems of tax risk management of the investigation,combined with the large data of data acquisition,storage,processing,mining and other technical means,to counter the problem of risk early warning,designed the tax risk early warning scheme,established the corresponding index early warning system,and puts forward feasible Suggestions on the problems existing in the risk early warning.At the same time,adopt the method of case study,the introduction of real estate enterprises as the object of case study,Y for the real estate project development process of the tax risk,the use of early warning indicators on the screening,identification and rank,and puts forward the risk countermeasures.Finally,the conclusions and shortcomings of the research are summarized,and the future research is proposed.Based on the research of the X area land tax risk early warning,the design of tax risk early warning scheme can make the land tax department in enterprise tax risk,effectively prevent the loss of national tax sources,improve the tax compliance of the whole society.The application of big data information technology can effectively save human resources and greatly improve the efficiency of tax collection and management.The reference of the case of Y real estate enterprise verifies the feasibility of the tax risk early warning in the real case,which helps to improve the efficiency of tax collection management and has strong practical significance.