Research On The Path Of Improving Grass-roots Taxation Governance Ability Under The Background Of Big Data

With the development of the market economy and the continuous improvement of my country’s comprehensive national strength,the basic,pillar and guarantee role of taxation in national governance has been further demonstrated [1].It can be said that in the process of modernizing the national governance system and governance capacity,taxation is important and indispensable.Promoting the modernization of taxation governance,especially the modernization of grassroots taxation governance,is an unavoidable topic.Although the grass-roots tax authorities are "small",the implementation and refinement of various national guidelines and policies must be passed on to the market and taxpayers through them.Based on this,this paper selects the H district tax bureau in the mega-city as the research object,and uses various methods to study the improvement path of grass-roots tax governance capacity under the background of big data.The tax bureau in District H is located in a mega-city in China.The scale of commercial registration entities under its jurisdiction is huge,and the tax-related data has grown exponentially.The traditional governance model has become unsustainable.This article starts from the perspective of grass-roots tax governance,focuses on tax service,basic collection and management,risk management,internal control management,digital tax governance,etc.,and comprehensively uses case analysis method,interview method and literature research method to sort out the tax administration of H district tax bureau at the grass-roots level.There are many difficulties,such as the overcrowded tax hall,the high incidence of tax complaints,the low quality and efficiency of tax collection and management,and the reform measures it has taken.Through research and combined with years of work experience in provincial and grass-roots tax authorities,the author found that it did not completely solve practical problems.The reasons behind it include insufficient tax service orientation,mismatch between human resources and tax collection and management needs,and insufficient digital innovation capabilities.Subsequently,this paper studies the tax governance of the United States and the United Kingdom.Constrained by the lack of data,the author could not find out the tax governance of its grass-roots tax authorities,but the tax governance models and experiences of these two countries still have a certain enlightening effect on my country’s grass-roots tax governance.At the end of the article,combined with the actual situation of the H district tax bureau and the domestic situation,it is proposed to reform the supply side to implement refined tax payment services,build a three-dimensional large risk control pattern,highlight performance appraisal and improve internal control construction,optimize top-level design to solve unlimited responsibility,and innovate to promote digitalization Transformation and other suggestions provide a positive and useful reference for how to improve the grassroots tax governance capacity of similar cities in the context of big data.