Research On Tax Risk Management Of Pharmaceutical Manufacturing Industry Under The Background Of Big Data

With the rapid development of China's economy,pharmaceutical manufacturing industry has developed into a relatively complete and comprehensive industry system.Although pharmaceutical manufacturing is not the pillar industry of our economy,it has become an important part of the national economy.In recent years,the scale of pharmaceutical manufacturing industry and tax revenue have achieved rapid growth.At the same time,due to the diversity,complexity,information asymmetry and other reasons of the industry management characteristics,the industry tax risk increases.Big data era has brought a great deal of information which can be excavated and analyzed in depth and has great potential value.They are the key to solve the asymmetry of information between collecting and receiving parties.Therefore,in order to optimize the tax risk management of the pharmaceutical manufacturing industry,the tax authorities should adapt to the trend of big data's development,rely on the advanced big data analytical technology,utilize big data's thinking in an all-round way,and make comprehensive use of the tax-related information.Improve and perfect the tax risk management mode,make full use of information means,solve the problem of information asymmetry between taxpayers and tax bureaus,and improve the quality efficiency of tax risk management.This paper thinks,under the background of big data,the change of thinking is the premise,the construction of rule of law is the foundation,and the training of talents is the core,in the process of carrying out tax risk management in pharmaceutical manufacturing industry.And risk identification is the key to effectively use big data technology to improve the quality efficiency of risk management.Through the theoretical analysis,the analysis of the management characteristics of the pharmaceutical manufacturing industry and the analysis of the current situation of risk management,this paper find out the problems.This paper accordingly establishes the big data risk identification system of the pharmaceutical manufacturing industry,and give the suggestion of risk management.