The Application And Difficult Problem Of Big Data In Tax Collection And Administration Of City And County

Since 21 st century,big data has risen to a national development strategy,and links have become closer to all walks of life.At the same time,the tax-related data held by the tax authorities also showed exponential growth: the gold tax phase three was conducted in Chongqing in 2012 for the first two-track trial operation,which began to cover the whole country in 2016;and the tax authorities and more departments achieved information sharing in 2017.Strong data control ability can support the modernization of tax governance,how to collect,integrate and analyze the large number and different forms of tax-related data scientifically,and provide an objective and comprehensive decision-making basis for tax authorities,which has become an important task to popularize the informationization of tax collection and administration.From the perspective of big data,this paper uses the method of literature analysis,combination of theory and practice and empirical research to explain the basic requirements,conditions and application status of tax collection and administration in Grassroots tax authorities,and analyzes the problems existing in tax collection and administration under the background of big data,including the four aspects:collection and integration of information,the monitoring of tax sources,Tax risk management and information talent team.In view of these collection and administration problems,this paper uses Data Warehouse technology,SQL language and K-MEANS clustering analysis to simulate the important role of big data technology in information collection and integration,tax source classification and tax revenue monitoring,so as to highlight the important role of big data in tax collection and administration.The data used are derived from the Luzhou Tax Office system and the Finance and Economics website.Finally,combined with the relevant experience in foreign tax collection and administration,and the analysis of the advantages and disadvantages of using simulation of big data technology,this paper puts forward four suggestions to promote the application of big data in basic tax authorities tax collection and administration: Strengthening data information management,building data Warehouse platform;increasing tax source monitoring,perfecting data mining process;realizing scientific tax assessment,Improve the level of risk management;build information talent,for the use of big data to help.The expectation has a positive influence on the tax collection and administration of the tax authorities of our basic tax authorities under the background of big data.