Research On The Basis Of Tax Data Supervision In Shenzhen L District After The Merger Of State And Local Tax Administrations

In June 2018,the national tax and local tax were formally merged,and the two sets of organs were merged into one,providing conditions for China to accelerate the process of tax legalization,deepen the reform of the tax system,and carry out large-scale tax reduction and fee reduction.After the merger,the workload of the grass-roots tax bureaus increased sharply,but the overall staffing showed a trend of reduction,and the grass-roots tax bureaus showed a significant contradiction between the "growing workload and the overstretched labor force".In recent years,the gradual application of the concept of tax big data,tax data has gradually highlighted the important value,the tax authorities can quickly locate the target group in the large-scale tax group through data analysis,and tax data analysis can tilt resources to key areas under the premise of limited human resources,becoming one of the means to achieve"accurate law enforcement,fine service,accurate supervision,and sincere co-governance".This paper takes Shenzhen L District as the research object,and closely combines the historical background of deepening the reform of the collection and management system and the merger of national and local taxes,and adopts various methods such as literature research,comparative analysis,and case analysis to study the basic issues of data supervision before and after the merger of the L area tax authorities.It was found that before the merger,it was found that it was difficult for the national land tax to carry out data supervision,there were loopholes in collection and management,tax data could not be integrated,the information system lacked integration,and the construction of the data talent team was not ideal,etc.,the new tax authorities after the merger were analyzed,and the problems before the merger were found to have been improved,but there were still problems such as data not being fully integrated,lacking channels and legal support for data acquisition and sharing,lack of overall planning in the construction of the tax system,and lack of support for data team building.Finally,combined with the experience of foreign developed countries and the research results of domestic researchers,countermeasures such as further deepening the tax system,comprehensively integrating historical data,promoting the formulation of tax legislation and data collection standards,improving the importance of information systems,building tax data warehouses,strengthening the construction of data talent teams,and adopting the employment system to absorb data talents from society are proposed.Set up data supervision centers in grass-roots district bureaus to coordinate the business of the whole district,and optimize business processes and systems from the perspective of comprehensive supervision in accordance with the highest concept of "whole life cycle management" for taxpayers.It is hoped that through the author’s research,it will be helpful for the majority of grass-roots tax authorities represented by the L-zone tax bureau to improve the data supervision foundation,and provide reference for other departments in China to build a modern governance system.