Research On Risk Management Of Natural Person Taxation Based On Big Data

The progress of Reform and Opening-up has brought people increasingly higher income,promoting the status of natural person taxation,marked by individual income tax,in China’s taxation system.The period from 2001 to 2015 has witnessed a sharp increase in the nation’s tax revenue on natural person from 147.56 billion yuan to 1.46935 trillion yuan,marking a larger proportion in the total tax revenue from 8.9%to 10.8%with an average annual growth rate of 17.8%.At the same time,however,the risk management mechanism of natural person taxation is far from perfect.The high mobility of natural person,their disperse tax-related activities and weak tax compliance,and the information asymmetry between taxpayers and the government all have posed a threat to the risk management of natural person taxation.In this big data era featuring information explosion,the traditional modes of revenue risk management have failed to meet the daily working demands,making it extremely urgent to introduce the big data technologies.The application of big data technologies enables the tax authority to collect and mine massive tax-related information and data so as to reduce the information asymmetry and improve the efficiency in all sections including data collecting,risk identification risk analysis and risk coping.This also helps to minimize the risk of natural person taxation erosion.W city,exemplified in this paper,has a relatively full-fledged revenue risk management mechanism.It is also one of the first taxation bureaus in J province to introduce big data technologies with a provincial leading position in various work sectors.However,it is not immune to some problems in the risk management of natural person taxation as well as the application of big data to this field.Against this backdrop,it is necessary to carry out a research on W city’s risk management of natural person taxation based on big data.It is helpful for tax authorities to solve the problem of asymmetric information between tax authorities and taxpayers,so as to help tax authorities effectively achieve the goal of organizational income and reduce the corresponding loss of tax sources.The application of big data of W City Tax Bureau in the tax risk management of natural persons can also be used for reference by other tax bureaus.At the same time,the integration of big tax data and the application of natural person tax risk helps the natural person tax risk management system to be more comprehensive,mature and in-depth,and also helps to promote the construction of a healthy tax environment.This paper takes W city’s Taxation Bureau as an example and conducts a research on the risk management of natural person taxation in the context of bis data.The research of this paper includes such procedures as’’theoretical research "-"analysis on the risk management status quo of natural person taxation in W city’s Taxation Bureau"-"case study"-"recognition of problems"-"suggestions".The first chapter introduces the background and significance of this topic,highlights the significance of introducing big data technologies to the risk management of natural person taxation in this informationization era,and presents a literature review on this two topics.Also,it draws upon the successful experience from the risk management mechanisms in this part adopted in the United States,Japan,Australia and some other countries,so as to better understand the characteristics of these foreign mechanisms.Chapter two defines such terms as natural person taxation,tax big data,etc.and reviews relevant theories on tax compliance and revenue risk management,which play a vital role in constructing the risk management mechanism of natural person taxation and optimizing the big data applications.The third chapter delves deeper into the risk management mechanism of natural person taxation under the current mode adopted by W city’s Taxation Bureau,and try to analyze the taxation environment,organization structure and working features of W city’s Taxation Bureau,and the inevitability of the application of big data.Chapter four gives an introduction of the concrete big data application by W city’s Taxation Bureau in the risk management of natural person taxation.Meanwhile,three cases are chosen for analysis according to the working features of the W Taxation Bureau and the city’s economic characteristics.Three cases embody the achievements and help of big data for tax bureau in improving the quality and efficiency of tax risk management,enhancing the ability of risk identification by comparing big data with information,and improving the timeliness and accuracy of risk response by cross-regional big data.Chapter five points out some shortcomings of the risk management of natural person taxation in W city Taxation Bureau in terms of information collecting,risk identification and risk coping.The sixth chapter puts forward specific suggestions from three aspects:optimizing the big data quality,strengthening the integration of big data application and risk management,and constructing the tax compliance environment for natural person.