Research On The Application Of Big Data In Tax Collection And Administration

With the rapid development of the Internet,cloud computing,big data analysis and other modern information technologies,the way of data generation,storage and processing has undergone revolutionary changes.In this era of big data,massive data resources are penetrating into all walks of life,bringing huge impact and new opportunities to all fields.Various emerging technologies are also gradually changing the current tax collection and administration mode.In March 2021,the General Office of the CPC Central Committee and The General Office of the State Council jointly issued the Opinions on Further Deepening the Reform of Tax Collection and Management,which required deepening the development and application of tax big data and stressed that tax collection and administration should be transformed from "tax administration based on tickets" to "tax administration based on numbers",strengthening the ability of data intelligence,and further deepening the reform of tax collection and administration.At present,for tax authorities,in order to actively promote the digital innovation of tax collection and administration and improve the efficiency of tax governance,it is necessary to vigorously explore and utilize big data and give full play to its role in the process of tax collection and administration.With the Tax bureau of F City as the representative of the basic tax department,this paper analyzes the application and effect of the current big data in the tax collection and administration of F City on the basis of literature research,qualitative analysis and inductive analysis.Discuss the main problems existing in the current tax collection and administration mode,such as insufficient big data sharing,low quality of tax-related big data,more challenges to information security,limited application of big data in tax collection and administration,insufficient effective personnel allocation,and in-depth analysis of the reasons behind these problems.That is,lack of big data thinking,insufficient construction of big data tax information platform,inadequate legal protection,insufficient ability of big data analysis and application,and inadequate construction of professional talents.In view of the causes of these problems,after referring to the advanced practical experience of applying big data in the process of tax collection and administration in foreign countries,Countermeasures such as setting up big data thinking,promoting data sharing,strengthening information security,tamping the quality of tax data,improving the ability of data analysis and application,using big data to optimize the quality of tax collection and management,and strengthening the ability training of tax personnel are proposed to promote the role of big data in the tax collection and administration process.It is expected that through the analysis and study of the tax Bureau of F City,some constructive measures can be put forward to strengthen the application of big data in tax collection and administration,further optimize the tax collection and administration mode,and effectively help the construction of smart taxation.