Research On The Application Of Big Data Technology In The Tracking Audit Of Tax Reduction And Fee Reduction Policies ——Take H City As An Example

With the continuous development of national social economy,the government further puts forward a long-term directional,strategic and forward-looking —— tax reduction and fee reduction of economic policy based on the current domestic social and economic environment.In the first year of the 14 th Five-Year Plan and the influence of the COVID-19 epidemic,China has put forward greater new measures to reduce tax and fee reduction and more detailed and comprehensive measures for taxpayers,and the government has further strengthened the phased policies and measures.In addition,in order to promote the rapid and thorough implementation of tax and fee reduction policies and measures,the National Audit Office notified and organized audit institutions nationwide to conduct a follow-up audit of the implementation of tax and fee reduction policies in August2018.In the same year,Hu Zejun,auditor-general of the National Audit Office,put forward the guidance of "solidly carrying out big data audit" in the National Audit Work Conference,which provided a new method for the implementation of the tracking audit of tax and fee reduction policies.Compared with traditional policy tracking audit,the application of big data technology has great advantages in data collection,data processing and data analysis in policy implementation tracking audit.Therefore,big data technology also has good application prospects in the field of tax reduction and fee reduction policy tracking audit.This paper is based on the policy implementation tracking audit big data platform,analysis of how to put the existing policy tracking audit big data technology applied to tax cuts Jiang Fei policy tracking audit,and in the environment of big data,tax cuts Jiang Fei policy tracking audit process and each link of big data technology,and in H city,for example,analyzes the big data technology in tax cuts Jiang Fei policy tracking audit.Specifically,this paper expounds the research background of the application of big data technology in the implementation and tracking audit of tax and fee reduction policies,and analyzes the theoretical and practical significance of the application of big data technology.Secondly,the domestic and foreign related research literature and related theoretical basis are introduced.Then,this paper expounds the current situation and problems of the tracking audit of tax reduction and fee reduction policies.From the perspective of big data technology solving the tracking audit problem of the implementation of tax and fee reduction policies,the necessity of big data technology application is analyzed.And focus on the analysis of the tax reduction and fee reduction policy implementation tracking audit process and the specific application of big data technology in each link.Finally,combined with the actual case of H city,this paper introduces the actual application of big data technology in the implementation of tax reduction and fee reduction policy,analyzes the achievements and deficiencies of the application of big data technology,and puts forward corresponding optimization suggestions for the deficiencies and defects.The main innovation of this paper is to innovate from the perspective of big data technology and combined with the research direction of the implementation and tracking audit of tax reduction and fee reduction policy,and further improve the application degree of the latest big data technology in the tracking audit of tax reduction and fee reduction policy.At the same time,the main significance of this paper research has the following two points: first,this paper according to the tax cuts Jiang Fei policy to implement the tracking audit,and combined with the national policy to implement the tracking audit process,expounds the practical application of new big data technology,big data technology in tax cuts Jiang Fei policy to carry out the tracking audit work has guiding significance and practical significance.In addition,the research in this paper enriches the theoretical research of big data technology in the implementation and tracking audit of tax reduction and fee reduction policies,which has certain theoretical significance.Second,the application of new big data technology can quickly and effectively promote the comprehensive coverage of policy tracking audit,and realize the comprehensive audit as soon as possible.