Research On Risk Management Of Land Value Added Tax In J City Using Big Data

With the development of the times,big data technology has developed rapidly and has become an important part of China’s information reform.and big data technology has been widely used in various public management undertakings.The 20th National Congress emphasized that the application of big data is crucial to improve the modernization level of national governance,so for the government in the new era.it is necessary to think about how to enhance the awareness of big data and improve the ability of big data analysis.After the reform of the national and local tax collection and management system in 2018,big data is widely used in tax collection and management,the rapid development of data technology helps tax risk management,and the same difficulty of supervision of taxpayers has further increased,and land value-added tax as one of the main sources of local revenue of taxes,with the 14th Five-Year Plan pointed out "improve the local tax system,gradually expand the local tax administration management power",its position in tax management is more prominent,and because the land value-added tax is too professional,Therefore,the use of big data for risk management is even more important.With the support of information asymmetry theory,taxpayer compliance theory and risk management theory,this paper conducts research and analysis of J Municipal Tax Bureau,and uses comparative analysis method and interview method to deeply study the current exploration of land value-added tax risk management in J City,and shows the whole process of land VAT risk management in J City by relying on the land VAT information management system.The J Municipal Taxation Bureau has used big data to improve the inferior position of tax authorities in tax collection,improve the level of tax supervision,realize the transformation of the "tax management by numbers" model,and achieve phased results,but there are also many problems,such as poor data acquisition channels,backward technology application,and lack of talents.Through interviews with the responsible persons of the J Municipal Tax Authority,those engaged in big data analysis and other relevant personnel,first-hand information on the problems and main reasons of the J Municipal Tax Bureau’s use of big data in land value-added tax risk management was obtained,and the reasons for the J Municipal Tax Bureau’s "managing taxes by numbers" mechanism for tax personnel need to be improved,the big data technology is immature,the talent training mechanism is not perfect,and the collaborative governance mechanism is not perfect.Finally,this paper refers to a large number of literature,and puts forward a series of improvement measures for strengthening land value-added tax risk management in the future from the perspectives of improving laws and regulations,improving data analysis capabilities,strengthening data sharing,and paying attention to talent training.