| With the development of China’s economy and the streamlining of administration and delegation of more power to lower-level governments,traditional tax collection and management methods can no longer meet the needs of current economic development.At the same time,the number of taxpayers has increased dramatically,the increasing complexity of business transactions and the explosive growth of tax-related information has placed higher requirements on the tax department’s data processing capability.Therefore,the implementation of tax risk management theory and the application of big data technology have become the general trend.However,at present,big data technology is rarely applied to the tax risk management of grass-roots tax departments.This paper starts from the tax risk management of Lengshuijiang Taxation Bureau.Through the analysis of the current tax risk management in Lengshuijiang City,trying to slove the problem of applying big data technology to specific tax risk management scenarios.Optimizing the process of tax risk management and improving the efficiency.Through research on the current status of the tax risk management of Lengshuijiang,the application of tax risk management was restricted by the base of tax risk management is frangible,deficiencies in data analysis and unsystematic related index.At the same time,the subjective tendency in tax risk management and the links among risk management chain not effectively organized.Therefore,this article combines the tax risk management concept and big data technology to build a new tax risk management plan.The plan introduces big data technology in each risk management process,including target planning,information collection,risk identification,ranking,monitoring and evaluation.This paper expounds the specific application methods of big data technology in these links and practiced in tax risk management.Finally,put forward some suggestions,including effective data cleaning,integration,conversion and exploration were made in process of management to improve the quality of the data,find a optimal production management,strengthen system buildingThe research in this paper aims to optimize the tax risk management process of the Lengshuijiang Taxation Bureau and improve the level of tax risk management,and hopes that it will be helpful for the introduction of big data technology in the risk management work of the grassroots tax department. |