Research On Tax Audit In A City Under The Background Of Digitalization

With the development of the digital economy,information technologies such as cloud computing,big data,and blockchain have greatly promoted the transformation of the government towards informatization,intelligence,and digitization.The construction of a smart government or a digital government is being continuously practiced all over the country.In order to better organize income and serve taxpayers,the tax bureau has gradually built an all-round,wide-ranging and deep-level electronic tax system by developing the electronic tax bureau,the third-phase golden tax system,the invoice management system.On August 10,2018,the country’s first blockchain electronic invoice was issued in Shenzhen,opening the era of blockchain.On June 21,2022,China began a new era of fully digitized electronic invoices.Both blockchain invoices and all-electronic invoices are the embodiment of the tax department’s use of information technology to promote digital governance.Tax audit is an important part of tax law enforcement work.The basic task of tax audit is to investigate and deal with tax violations in accordance with the law.The characteristic of the digital economy is that traces of economic behavior are stored in various data.The more data,the more secretive it is,and the easier it is to generate information asymmetry.Facing the digital economic and technological development,illegal and criminal tax behaviors are gang-like and intelligent,with hidden methods and complicated cases,which make tax audit more and more difficult.In the era of digital economic,enterprises have a large amount of financial data.Single and divided auditing methods such as manual audit,electronic auditing and auditing toolbox,are still not enough to adapt to the trend of tax violations.The digital development process of tax inspection is relatively backward,with problems such as inconsistent inspection information systems,low quality of underlying data,low level of digital application by inspection personnel,and lack of established data sharing and collaboration mechanisms,which restrict the development of professional,intelligent,and digital inspection.This article uses literature research and case analysis methods,based on theories such as digital governance,tax compliance,and information asymmetry,and takes the inspection work of A City’s tax bureau under the digital background as a case study to investigate the current situation of A City’s tax bureau inspection,analyze the problems and reasons in the digitalization of A City’s tax bureau inspection work,and propose corresponding countermeasures based on the actual inspection work of A City.This article suggests the comprehensive development of a unified inspection information system,building a solid data foundation,and providing valuable tax data for inspection work,utilizing blockchain technology to enhance system data analysis capabilities and accurately identify clues to tax related violations.It also suggests building a digital inspection talent team,as well as establishing and improving the data sharing mechanism,eliminate information asymmetry,and combine multiple departments to accurately combat tax crimes,so as to meet the business needs of tax inspection,case selection,investigation,decision-making,analysis,command,etc.in the digital context,and promote the modernization,digital,and intelligent development of inspection.Audit Digital transformation is the response of tax audit departments to the new situation and changes of audit work under the background of digital economic,the innovation of audit management methods,the embodiment of the deepening of administrative system reform of audit departments,and the positive measure to improve tax governance.