Research On Tax Risk Management Of Grass-roots Tax Bureaus Under The Background Of Big Data

Big data is a kind of data that cannot be captured,managed and processed by traditional software tools in a specific period of time.It is a massive,high-speed,complex and complex information resource.It needs new processing methods to improve its decision-making ability,insight and process optimization ability.In 2015,the state proposed the implementation of the "big data" strategy.At present,China has made great progress and achievements in using big data to improve the modernization of national governance,guarantee and improve the people’s living standards.For example,in the process of fighting COVID-19,"Health Code" has the characteristics of "one code,one code" and "one code,one code".It has become a powerful tool for epidemic prevention and control and promoting enterprises to resume work and production.At the same time,it also has good application prospects in the fields of tax information asymmetry and strengthening tax risk management.Tax authorities should follow the trend of the times,use modern science and technology,big data and other advanced technologies to screen,screen,collect,mine and analyze the tax information contained in the government and society,and finally transform it into an advantageous resource for tax governance.How to use big data technology to collect,store,analyze and use data in tax risk management,build a unified and unified big data resource library,build a risk identification system focusing on industries and taxes,and build a risk management platform with full function coverage,full process support and full process monitoring,so as to improve the quality and efficiency of tax risk management,has become a major topic that tax authorities at all levels need to study and solve.This topic uses the literature research method and the case analysis method.The first chapter introduces the research background and the importance of the research,understands the current scientific research situation,briefly describes the scientific research content and the methods used to carry out the research,and introduces the innovation and shortcomings of this paper;The second chapter introduces the relevant concepts in detail: Basic Tax Bureau,big data,tax risk and tax risk management,introduces the relevant theoretical basis in detail,and further explains how to use these theories to deal with problems in the process of tax risk management,which provides a basic guarantee for the later work;The third chapter describes the situation of tax risk management faced by China’s basic tax bureaus under the background of big data,and analyzes the problems and causes of tax risk management by basic tax bureaus;In Chapter4,taking the tax bureau of D city of D City as an example,it systematically expounds their basic situation,big data application,problems and reasons in application;The fifth chapter summarizes the advanced cases of tax risk management in some provinces and regions of China under the background of big data,and extracts the methods of tax risk management by grass-roots tax bureaus under the background of big data.The sixth chapter,based on the analysis of the situation in the first three chapters and the analysis of the classic cases in the fourth chapter,summarizes the excellent experience and extracts the new measures that enhance the tax risk management level of the grass-roots tax bureau.Chapter 7summarizes this paper and looks forward to the future development of grass-roots taxation based on the new stage of big data background.Through the analysis of the actual data of grass-roots tax bureaus,the author found that the grass-roots tax bureaus faced problems in tax risk management,such as backward tax risk management methods,inefficient use of big data in risk identification,inadequate application of tax risk systems in risk assessment,and incomplete risk response and feedback results.Through in-depth analysis,it is based on the failure to break through the constraints of the traditional tax management mode,the insufficient ability of tax data professionals and big data analysis and processing,the difficulty of tax data collection,and the lack of guidance and innovation for tax risk response.Therefore,on the basis of summing up the successful experience of other provinces,specific measures such as innovating the tax risk management mode,optimizing the tax risk management team,establishing a big data tax risk management platform with linkage between upper and lower levels,and improving the relevant systems and guidelines of tax risk management are given at the end of the paper.Through the above research,it is expected to further improve the tax risk level of grass-roots tax bureaus to promote the healthy development of tax risk management.