Research On Tax Risk Management Under Big Data Background

Twenty-first Century is a big data age.As far as tax risk management is concerned,the arrival of the era of big data is both an opportunity and a challenge.The challenges,the explosive growth of the tax information increase information asymmetry of both sides,the taxpayer business complex makes sources more subtle,the current mode of tax collection lags.Opportunities,tax revenue management data contains all the required data and information,the tax authority is the most valuable resource,big data technology helps tax authorities to "jinshanyinshan use,try to eliminate the influence caused by asymmetric information,to enhance the ability of data collection and tax data analysis and application ability,provide strong support for tax risk management.The big data and tax risk management combination,using literature analysis,case analysis and experience summary method,combining the theory and practice of tax risk management,with big data perspective on the analysis of current situation of Chongqing tax revenue risk management and the existing problems and reasons,the Chongqing Municipal Bureau of longitudinal establishment "1+N two flat risk control system,risk management model to clarify the transverse risk management responsibilities of various departments,as well as the practical examples of big data applications,analyzes the problems and reasons,the Bureau's current tax risk management are: tax data analysis includes risk management part of tax personnel lack of big data third party data acquisition thinking;lack of institutional guarantee and technical support;the tax risk identification and analysis index system is not perfect,tax The large data is not used sufficiently;the level of information is not high,the ability of data collection is insufficient;the professional talents and teams of tax risk management are lack.Based on the background of the large data age and the relevant theories,the suggestions for improving the management of tax risk under the background of large data are proposed.One is to develop big data thinking,establish data driven risk management;two is the process reengineering,establish a modern tax administration mode under the guidance of risk management;three is to obtain the mechanism to improve the third party data,improve the tax data structure system;the four is to establish and perfect the index system of risk identification and risk analysis tools;five to speed up the informationization construction,promote the tax risk management of intelligent big data technology;the six is to strengthen the supervision and evaluation,improve quality and efficiency of tax risk management;seven is to pay attention to the construction of talent team,to create a high level of risk management team.