| In recent years,although the state has promulgated many policies to rectify the issue of tax-paying credit,it has also achieved certain achievements.However,these policies do not target the tax credit of natural persons.Natural persons have strong mobility and concealment.The characteristics of decentralized tax sources have caused great obstacles to the management of tax authorities,so that it is not uncommon to steal tax evasion.The arrival of the era of big data provides a good opportunity to solve such problems.The application of big data in the tax field will have a profound impact on the research and practical application of natural person tax credit theory.This paper takes the tax credit of natural persons as the research object under the large data environment and divides the full text into six chapters.The first chapter is the introduction.The second chapter defines the concept of big data,natural person,tax credit,and expounds the role of big data on tax credit,and explains the related theories in this article.The third chapter analyzes the status of tax revenue,tax credit data and management system of natural persons,and studies the issue of tax credit of natural persons in China from four aspects: natural person,system,technology and law enforcement.The fourth chapter mainly analyzes the consequences of Fan Bingbing’s case of tax evasion and the lack of tax credit and the problem of tax credit of natural persons.The fifth part combs the experience of tax credit management in developed countries and summarizes the reference and enlightenment for China.Finally,according to the National conditions of our country,the paper gives suggestions on the tax credit of natural persons in China under the big data environment from six levels,in order to provide ideas for improving the tax credit of natural persons in China. |
