Research On Tax Risk Management Under The Background Of Big Data

Tax revenue is the main source of national financial revenue,it is the primary premise to ensure the normal operation of state organs and governments at all levels,and it is the only way to promote social and economic development and progress,and it becomes particularly important to ensure the normal storage of tax revenue.However,in the process of obtaining tax revenue,there will be some tax risks,so how to standardize and improve tax risk management is worth further discussion and research,which has important practical significance,strategic significance,theoretical value and practical value.In the era of big data,science and technology are changing rapidly,so big data are widely used in various fields such as work,study and daily life.Of course,tax departments are also provided with a large amount of tax data and some scientific data analysis tools by big data.However,the market is gradually becoming multi-subject,and the business operations of enterprises are gradually becoming complicated.The proliferation and concealment of data environment are not only opportunities but also challenges for tax risk management in the big data era.On the opportunity side,tax big data contains a large amount of data and information needed for tax administration,which is "wealth" to tax authorities.Big data technology can make good use of this "wealth" to help tax authorities minimize the adverse effects of information asymmetry,and use big data technology to enhance tax data collection,data analysis and data application capabilities,thus supporting tax risk management,reducing tax risks and improving tax risk prevention and control.On the challenge side,the rapid growth of related tax-related data information has widened the information asymmetry among tax collectors,taxpayers and third parties,and the taxpayer’s management mode has become information instead of simplification,which makes tax sources hidden.Therefore,the traditional tax collection and management mode is obviously not suitable for the information and big data era.Under the background of big data,this paper expounds the related concepts of big data,tax risk and tax risk management,summarizes the process of tax risk management putforward by our country,sorts out the application of some big data technologies in tax risk management,such as intelligent portrait to identify risks,and analyzes the following problems existing in the current tax risk management of tax departments: first,it is difficult to collect tax-related data in breadth and depth,and it is difficult to carry out tax risk management without massive tax-related data as support;Second,the intelligent risk identification system is not perfect enough.Third,the sharing of information between tax authorities and third parties is not high.Fourth,the analysis and processing capacity of big data is relatively low.Then,drawing on the mature experience of other countries in big data risk management,such as the United States and Australia,the paper gives some suggestions on how to set up big data thinking to improve the data application ability,improve the intelligent tax risk identification index system,establish a perfect sharing mechanism,promote the construction of the rule of law mechanism,and continuously improve the ability and level of tax risk management.