Research On The Problems Of Tax Administration In The Background Of Big Data

With the development of our country's economy and the prosperity of society,a large amount of data and information have been continuously generated.Big data technology has been actively adopted by all walks of life.China is going through the era of big data.At the same time,the concept of national management is changing to the concept of national governance.As the taxation of national finance,its taxation management concept is also changing to the idea of taxation governance.The work of the taxation department is undergoing major changes: the growth of emerging industries and the tax-related business of enterprises are increasing.The complexity and the increase in the number of tax returns all put new demands on the work of the tax authorities,making tax-related information more difficult to grasp,tax risk is also becoming more difficult to monitor,and information asymmetry has been the most important factor in tax administration problems.Information asymmetry has always been a major difficulty in the development of taxation governance in China.To solve the problem of information asymmetry,it is necessary to combine traditional taxation governance models with big data technology,strengthen cooperation with multiple departments,collect a large number of relevant taxation information data,and strengthen internal The degree of match between data and external data,and the in-depth data mining and analysis.These are key points to solve the problem of information asymmetry in taxation process.Therefore,on the basis of strengthening the study and application of its own theoretical knowledge,the taxation department should also increase the staff's knowledge of informatization,actively innovate the way of supervision of tax sources,comply with the development rules of big data,strengthen risk management to reduce information asymmetry with big date.Firstly,this article introduce the background and significance of the topic selection,and establish the research ideas and research directions of this paper by analyzing domestic and foreign scholars' research on big data and taxation informationization.Secondly,the impact of big data technology on taxation governance is analyzed through the cash ratio method and research,and the significance and existing problems in the process of taxation management using big data technology are analyzed based on the actual operation process of Changzhou City.Thirdly,based on the information asymmetry theory and in-depth research,we put forward suggestions that China can learn from,which can improve the efficiency of the taxation department and taxpayers' awareness of tax law compliance,reducing the tax risk of taxpayers,and ensuring that China's tax payments are put into storage in a timely manner.