Research On The Problems And Countermeasures Of Tax Risk Management In Jiangxi Province Under The Background Of Big Data

With the rapid development of cloud computing platform,artificial intelligence and block chain technology,the world economy seems to have entered the era of big data.All aspects of economy and society,such as government affairs,people’s livelihood and real economy,have undergone comprehensive changes,and our understanding of the world has also undergone profound thinking changes.In December 2020,the global tax collection and Management Forum(FTA)released "tax collection and Management 3.0",which put forward specific guidelines for realizing the digital transformation of tax collection and management.China also formulated the "opinions on further deepening the reform of tax collection and management" at the end of 2020 and officially released it in March 2021,which depicts the blueprint of China’s smart tax construction under the digital background,and specifically points out that it is necessary to build a new tax supervision system of "credit + risk" and realize the accurate transformation to "tax by number".This is highly consistent with the idea,direction and path of FTA tax collection and Management 3.0.At present,the tax department is in a critical period of changing the concept and mode of tax risk management.How to use big data technology as a core resource,fully tap the value of data and information,and build a full coverage risk identification database and risk management platform,so as to improve the quality and efficiency of tax risk management and walk in the forefront of the era of big data,has become a major issue to be solved by tax authorities at all levels.On the one hand,the advent of the era of big data has brought opportunities for tax risk management.For example,big data provides massive data and information support for tax authorities to carry out tax risk management,and breaks through the "information barrier" between tax departments and between tax departments and the outside;On the other hand,big data has brought challenges and higher requirements to the tax department in changing the traditional tax management concept,optimizing tax risk management methods,strengthening the application of data management and cultivating comprehensive talents.In recent years,the tax system of Jiangxi Province has made many attempts and gained some practical experience.Such as the establishment of a full-time big data tax risk management department,the construction of "one database,one bureau and three platforms",and the construction of a tax dynamic risk monitoring system.By combing the research literature at home and abroad,this paper expounds the concepts of big data,tax big data and tax risk management.Based on the theoretical basis of information asymmetry and tax compliance risk management,this paper comprehensively analyzes the problems existing in the tax risk management of Jiangxi tax system under the background of big data Era by using literature research method,comparative analysis method and summary and induction method,mainly including: the insufficient integration and utilization of tax related data;The risk coordination and response mechanism is not perfect;There are hidden dangers in big data information security;Tax risk management and insufficient allocation of human resources.At the same time,based on the advanced experience of various parts of China and combined with the reality of Jiangxi Province,the author puts forward countermeasures and suggestions to improve the tax risk management of Jiangxi Province under the background of big data from four aspects.First,improve the level of "data management tax",improve the data collection mechanism,strengthen the support of data management platform,and improve the efficiency of data analysis;Second,build a comprehensive risk coordination and response mechanism,improve and improve the risk index model,optimize the overall promotion of risk tasks,and improve the quality and efficiency of risk task response;Third,ensure big data information security,promote the legal construction of big data information security,and improve the basic network management mechanism;Fourth,reasonably allocate human resources for tax risk management,continue to strengthen comprehensive talent training,and establish a professional team for big data analysis.