Research On Risk-oriented Tax Audit Based On Python Technology

Taxation is the main source of national fiscal revenue and the most powerful tool to regulate the uneven distribution of social income and ensure the stability of the market economy.With the development of the national economy and the increase of national income,the scale of taxation in China has increased year by year.Traditional tax collection and inspection methods have been unable to meet the increasingly complex regulatory requirements.Therefore,the taxation department strives to promote the construction of the "Golden Tax Project",continuously optimizes the tax business environment,and actively seeks effective ways to adapt to the development of taxation in the new era.Today's rapid development of information technology provides more modern technical support for tax reform.The tax department integrates big data technology and risk-oriented auditing theory into tax work.It can accurately identify tax-related risk points of enterprises and rationally allocate tax audit resources.To actively combat the use of tax loopholes by some enterprises to conduct tax evasion and tax evasion,essentially improve the problem of low tax compliance of enterprises,and improve the reliability of tax audits.Judging from the development of risk-oriented tax auditing theory and practice,foreign theoretical research is rich in results,and countries have also formed unique tax auditing management systems.China's risk-oriented tax audit research started late,but has developed rapidly with the deepening of fiscal and taxation system reforms in recent years.On the basis of domestic and foreign research results,this paper elaborates the application process of risk-oriented tax audit technology in actual work in combination with the tax audit case of Company A.The case starts from the major tax-related violation cases in recent years,uses Python technology to visualize the data,directs the assessment of major tax-related risk points,and integrates modern risk-oriented auditing theories and basic processes into tax audits in order to protect the national taxation.Collection and management,improve the tax compliance of enterprises,contribute to maintaining a good and orderly tax environment for the society,and also provide a new direction for further improving tax audit work in this situation.