| Modern information technology represented by cloud computing and blockchain has shown rapid development in recent years,promoting the rapid improvement of China’s digital economy.In addition,big data management has entered the field of government services,changing the traditional model of national tax collection and administration.The rapid development of digitalization has brought new opportunities for development and new risks.In March 2021,the State promulgated the Opinions on Further Deepening the Reform of Tax Collection and Administration regarding the improvement of the tax collection and administration model,making it clear that we should start from the direction of digitalization and intelligence to improve the efficiency of collection and administration.To promote the development of the digital economy,Heilongjiang Province has issued the "Guidance on the Construction of "Digital Longjiang"","Digital Longjiang" Development Plan(2019-2025)","Promoting "Digital Longjiang "In 2020,the scale of digital economy in Heilongjiang Province is about RMB 383.1 billion,ranking 24th in China.2021,the added value of high-tech manufacturing industry in Heilongjiang Province will increase by 9.5%year-on-year.Newly built 18,000 5G base stations,built Heilongjiang’s first industrial Internet identity resolution integrated secondary node platform,and successfully declared Harbin national Internet backbone direct connection point.The new mode of digital economy has brought new challenges to the tax inspection work.As the digital economy presents characteristics such as borderlessness,intangibility and unrestrictedness.Therefore,in order to adapt to these characteristics it is necessary to propose corresponding policies and explore new models and methods to match with the development of digital economy.In view of the above background,from the perspective of how to deal with tax audit informatization in the new digital economy,based on game theory,tax compliance theory,new public management theory and information asymmetry theory,and using literature analysis,empirical analysis and comparative analysis,the main problems of tax audit informatization in Harbin City are found to be not deep enough in the application of informatization department,difficult to collect audit data,unskilled tax audit enforcement level and inadequate audit informatization system.The main problems were found to be that the application of information technology department is not deep enough,the collection of audit data is difficult,the level of tax audit enforcement is not skilled and the system of audit information technology is not perfect.The causes are the weak awareness of audit information management,the impact of digital economy on audit mode,the weak service awareness of taxation authorities,and the lack of digital economy audit talents.Through the comparative analysis of foreign countries and unions such as South Korea,the United States,the United Kingdom and Canada and domestic cities such as Qingdao,Jining,Beijing and Shenzhen,we summarize the experience of Harbin to increase the supervision of data exchange,integrate the composite audit talents,improve the digital technology of audit and strengthen the enforcement power of tax audit.On this basis,combining the specific situation of digital economy tax audit informationization and the actual reform of tax audit system in Harbin city,the new digital economy tax audit model is explored,including enhancing the awareness of strategic planning,clarifying the authority and responsibility of functional institutions,establishing digital management department;enhancing the ability to retrieve audit data,exploring block chain tax audit technology,constructing intelligent platform for tax audit;using the platform to interpret tax policies It also includes improving tax audit sharing mechanism,strengthening tax audit discipline;establishing the concept of audit information construction,cultivating internet thinking of auditors,and optimizing high-quality talent training mechanism. |
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