Research On The Prevention Of Tax-Involved Risks Of Enterprises In N District Under The Background Of Big Data

Tax work in the new era should actively adapt to the changes in the era of big data,especially in the critical period after the comprehensive implementation of "replacing business tax with value-added tax" and deepening the reform of collection and management system between national and local tax system.Only by mastering big data and making good use of it can we comprehensively prevent and control the tax-related risks of enterprises and better serve the tax modernization.In the tax department of N district,people have already realized the importance of big data in tax area and combined big data with risk management in daily work to prevent tax-related risks of enterprises.At present,tax authorities in N district have a high degree of using big data.They can collect tax-related data of enterprises through various of internal and external platforms and systems.Meanwhile,they can analyze and identify tax-related risks of enterprises through tax-related indexes and risk models.By actively organizing and responding to these risks,tax authorities in N district are trying to make the prosperous development of enterprises.However,from the perspective of the application degree of big data in N district,there are still various problems.In daily work,tax authorities in N district are lack of unimpeded information acquisition channels,information sharing mechanism and risk management mechanism.Some tax cadres’ awareness of risk management and abilities of analyzing data are still weak,which directly or indirectly affect the effectiveness of using big data to prevent tax-related risks of enterprises in N district.At the same time,due to the less cross-department data,imperfect index design and low risk identification rate,we cannot reach the ideal results.Such problems have frequently popped out,which have became a tough issue for the tax authorities in N district.Measures are urgently needed to improve the current situation.Developed countries like the United States,the United Kingdom and Australia,and some districts in China are experiencing rapid economic development.They start early,develop fast and have rich experience in combining big data with risk management,which have a lot of experience and achievements for us to learn.Based on the analysis of the status of N district and the advanced experience like the construction of risk-control model and the formation of experts’ team in foreign countries and local districts,by constantly optimizing the external environment and improving the internal quality,we try to give reasonable suggestions and solutions for tax authorities in N District.At present,although the tax authorities in N district have experience of risk prevention,they still need to gradually improve the awareness of risk prevention,adopt a variety of ways to broaden the source channels of data,and strengthen the information sharing.At the same time,they have to strengthen the learning skills,improve the ability of risk research and judgment,and make efforts from the construction of relevant mechanisms to better play the positive role of big data in risk prevention.In the era of big data,service and management should be organically combined to actively discover and prevent tax-related risks of enterprises,so as to improve the positive role of big data in preventing tax-related risks of enterprises and promote the sustainable economic and social development of districts.