Research On Problems And Solutions Of Tax Risk Management In Sichuan Tax System Under The Background Of Big Data

With the development of technologies such as distributed systems,cloud computing platforms,and blockchains,the application of global big data has entered a period of rapid development.Big data is changing the way we live and understand the world.It also brings profound changes in thinking: from sample thinking to overall thinking,from precise thinking to fault-tolerant thinking,and from causal thinking to related thinking.At present,the tax department is in a critical period of transition from experience management to big data management.Tax big data has become the core and key collection and management resource in tax risk management.How to use tax big data through data models,statistical analysis,and quantification big data technologies such as simulation and visualization tools,mining the information value behind the data,performing comprehensive and multi-dimensional analysis of the data,identifying tax risks,and promoting the quality and efficiency of tax risk management,thus promoting the modernization of tax governance has become the issue that current tax management must Face.The arrival of big data era,while it brings challenges to tax risk management,it also brings great opportunities.The arrival of big data era,while brings challenges to tax risk management,also brings great opportunities.On one hand,it provides tax authorities with massive amounts of data for mining,analysis,and application,and solves problems such as asymmetry in both tax collection and taxation information;on the other hand,it puts forward higher requirements for traditional tax risk management,data information sharing,application benefits,and talent supply.In order to proactively grasp the "right to process data" in tax risk management and promote the tax collection and management mode to be more intelligent and efficient,Sichuan Provincial Tax Service has made various useful attempts.For example,it has established "two banks and one pool",initially built a gridlike tax risk management pattern,established a relevant tax-related information management system,and actively established information sharing and exchange mechanisms with outside departments.Based on the research from domestic and abroad,this thesis starts with the definition of big data,tax big data and tax risk management,With the help of information asymmetry theory,process reengineering theory,holistic governance theory,literature research method,comparative analysis method,field investigation method,inductive method and other methods,this study comprehensively analyzes the problems of big data in tax risk management of Sichuan tax system.These problems are: existing data resources and technologies cannot provide sufficient support for big data based tax risk management;the risk analysis system is not sufficient;the risk task lacks effective coordination;the quality of risk response needs to be improved;the lack of high-quality compound talents,etc.,and the causes of these problems are analyzed.Based on this,this article learns and draws on the advanced experience at home or abroad and puts forward suggestions on how to use big data technology to improve tax risk management efficiency in the context of big data from five aspects.Firstly,tax authorities should actively establish big data thinking;secondly,perfect tax risk data governance systems,and enhance the ability to obtain internal and external big data;thirdly,expand tax risk identification method systems,and improve tax risk analysis and prevention efficiency;fourthly,clarify various departments Division of responsibilities,provide organizational support for data-based taxation management;fifthly,strengthen the system and talent guarantee.