| China’s tax informatization construction began in the 1980s and has achieved great development so far.In recent years,it has become a trend for government departments to use information technology to process government affairs.With the advent of the era of big data,the development of a new generation of information technology has provided more favorable technical support for government affairs information processing.A new level.At this stage,"Internet+big data" and "Internet+ taxation" are constantly being applied to tax collection and management.The tax department uses big data technology to strengthen the mining,analysis and value-added utilization of tax data,and the degree of tax informatization is constantly improving.Big data is not only a tool to promote the construction of tax informatization,but also the object of tax governance.At present,in the face of increasingly complex new business operation models and changes in taxpayer behavior,how to strengthen tax data governance capabilities,use big data technology to continuously improve the level of tax collection and management and the quality of tax services,and build high-quality tax informatization Building a system is the difficulty and challenge faced by tax collection and management.My country’s tax informatization has always been developed and constructed around improving the ability of tax administration and achieving a higher level of collection and management.In recent years,from the merger of state and local taxes,to the collection and administration of personal income tax,a new journey has entered,and then to the "Opinions on Further Deepening the Reform of Tax Collection and Administration"(hereinafter referred to as the "Opinions")to accelerate the digital transformation and upgrading of taxation.The construction process is reflected in detail in the historical node of the tax collection and management reform.It can be said that the development process of tax informatization not only reflects the process of electronic taxation of tax authorities,but also the development process of my country’s tax collection and management system becoming more efficient and reasonable,and the efficiency of collection and management and the relationship between collection and collection are constantly improving and perfecting.However,it is undeniable that in the face of new models and new applications brought about by the new generation of information technology such as big data,how the tax authorities can speed up the process of tax informatization construction and achieve high-quality development of tax governance is an important issue under the current big data background.An important subject of tax informatization research.From the perspective of big data,this paper starts from two aspects:the promotion effect of big data technology on the construction of tax informatization and the continuous governance of big data in the construction process of tax informatization.And the current development situation is sorted out,and the contribution value of big data technology in the field of taxation in L area is summarized;secondly,the problems and shortcomings in the tax informatization construction process of L area tax bureau are analyzed,and information asymmetry theory,process reengineering,etc.are used.Theoretical analysis of the causes of the problem;finally,combined with the actual collection and management experience,put forward suggestions for promoting the development of tax informatization in the L area,in order to provide some value for the construction of the tax informatization in the L area.In the process of analyzing the problems and analyzing the causes,the questionnaire survey and interview methods are mainly used to improve the support of the research data for this thesis. |
