Research On Tax Risk Identification Under The Background Of Big Data

Tax risk management is an important part of the modern tax collection and management system in the new era.It is an important measure to rationally allocate tax collection and management resources and promote tax compliance.Tax risk identification is the key link of tax risk management and the main way to achieve tax risk target planning.It is the embodiment of the concept and development level of tax risk management.In the context of tax big data,research and discussion on the identification of tax risk in China is helpful to find a combination of effective allocation of management resources and maximization of tax compliance objectives,and to realize modern tax collection and management characterized by specialized management.The system provides a practical path.This paper is guided by the theory of big data and tax risk identification,and takes the tax risk identification of Qingdao Tax Service as the research object.Based on the advanced experience and concept of western risk management,combined with the development of domestic tax risk identification,this paper analyzes the practical the identification of tax risk based on the big data.The identification of tax risk based on the big data uses Internet thinking to build a tax database independently,and carries out tax risk identification by constructing tax risk model,combining man-machine analysis with tax risk and using social network analysis to identify tax risk.The tax risk identification work under the background of big data is still in the exploratory stage.It needs to be provided guarantees in organizational construction,tax-related data quality and third-party information acquisition,optimization of risk management platform functions,and build the team of tax risk identification.In view of these problems,this paper puts forward constructive opinions on the implementation of safeguard measures for tax risk identification in the context of the big data: improve the organization of tax risk identification;improve tax-related data,build a high-quality tax database;optimize the functions of big data and tax risk management platform;strengthen team building.