Study On The Quality Of Enterprise Tax Data

With the rapid development of China's informatization,it is impossible for the taxation authorities to use the “special administrator” person-to-house system for tax source management.Data-based taxation is a general trend.In the era of emphasizing big data and Internet+,corporate tax data is the basis for tax authorities to implement smart taxation,and the quality of corporate tax data is an important guarantee for the tax administration of tax authorities.However,there are many problems in the quality of corporate tax data,which seriously restricts the application and development of data management tax.From the actual situation,the important source of corporate tax data is corporate accounting information.Because of the asymmetric information,tax authorities can only observe and master the company's production and business activities through accounting information and third-party information submitted by enterprises,based on which the tax collection management and administrative actions are hence made.Therefore,low-quality corporate taxation data has important influence on tax authorities,reducing tax compliance and affecting tax assessment and tax audits,which seriously affect the efficiency and effectiveness of tax collection and management.This article combines theoretical analysis,conducts special research on the quality of tax data,explores the current status of China's tax data quality,analyzes the causes of the problems,and proposes countermeasures.The paper is divided into five parts.The first part is an introduction.By summarizing the literature and the theory,it explains the research purpose,research ideas,positive significance and innovation.The second part is the theoretical basis.It explains the theory of information asymmetry and information quality to analyze the quality of corporate tax data.The third part focuses on the status quo of China's corporate tax data quality,through multi-angle data comparison,including the publicly disclosed information of listed companies on the Internet,business sector data,and corporate tax data,indicating the status quo of the quality of China's corporate tax data.The fourth part is the analysis of existing problems and causes,mainly due to incomplete and inconsistent data due to imperfect laws and regulations,factors of human operations,and management models.The fifth part is to put forward a sound countermeasure based on the analysis,that is,perfecting laws and regulations,establishing a legal person bank,perfecting the credit evaluation system,improving the ability and information technology.The paper aims to study the current status of corporate tax data quality from the perspective of taxation authorities,identify problems,and propose feasible ideas and countermeasures for improving the level of tax collection and management.