Research On The Path To Improve The Level Of Audit Informatization Of L City Taxation Bureau Under The Background Of Emerging Information Technolog

In recent years,with the rapid development of emerging information technologies represented by big data and cloud computing,informatization has gradually penetrated into various fields of production and life.On the one hand,enterprises have widely applied information management technology in financial accounting and business management.The processing of financial data has undergone qualitative changes,and the means of tax evasion have become increasingly intelligent.However,the development of tax inspection information technology is relatively lagging behind,and there is a phenomenon of information asymmetry between tax collectors and taxpayers in the application of information technology.On the other hand,the rapid development of the digital economy has given rise to new economic formats and business models.The characteristics of digital economy transactions,such as easy concealment of taxable behavior and difficulty in evaluating tax amounts,have put forward higher requirements for tax inspection information and data analysis.At the same time,the Central Committee of the Communist Party of China,the State Council,and the State Administration of Taxation have repeatedly emphasized the need to strengthen tax supervision and improve the level of inspection informatization work.As the largest live streaming e-commerce base in northern China,L City has over 1 million market entities.Research on how to improve the informatization level of tax inspection should be put on the agenda,so that tax inspection work can better adapt to the needs of the times.This thesis mainly focuses on the rapidly developing emerging information technologies such as big data and cloud computing as the research background,and aims to improve the level of tax inspection informatization as the research object.During the writing process,I extensively searched and read the content of websites such as China National Knowledge Infrastructure(CNKI),China Government Network,State Administration of Taxation(SAT)intranet,and Provincial Taxation Bureau intranet.I extensively referred to tax journals such as China Taxation Daily and Taxation Research,and summarized and organized relevant discussions on improving the informationization level of tax inspection at home and abroad.Through case study,questionnaire survey,interview,and comparative analysis,a comprehensive understanding and mastery of the real situation of tax inspection informatization construction in L city were conducted.Relevant data was summarized and summarized,and it was found that there are issues with the informatization awareness of inspection personnel in L city’s tax bureau,such as the shortage of inspection informatization talent resources,insufficient allocation of inspection informatization software and hardware equipment,and blocked sharing of tax related data The practicality of the inspection information system needs to be improved in five aspects,and combined with the advanced concepts of developed countries such as the United States,Canada,South Korea,and advanced regions such as Shenzhen,Qingdao,and Yantai in China,absorbing and drawing on good experience and practices,proposing ways to improve the level of tax inspection information in L city,including improving the information awareness of inspection personnel,strengthening the software and hardware configuration of inspection information Improve the professionalization level of the inspection information system,accelerate the construction of inspection information technology talents,facilitate the sharing of tax related data among the three parties,and establish and improve the system and mechanism of inspection information construction.