G County Taxation Bureau Under The Background Of ’ Tax By Number’ Tax Risk Management Research

With the rapid development of social economy and the rise of information technology,data resources have gradually penetrated into all aspects of our lives.With its powerful convenience,high efficiency and superior data analysis ability,the Internet has promoted the society into the era of big data.A data revolution has been carried out in various fields and industries of society.As an important source of big data in government departments,tax authorities should also conform to the requirements of the times,break the barriers of traditional collection and management models,and combine big data technology with tax collection and management to effectively improve the quality and efficiency of tax work.In the process of using big data to manage tax risks,grassroots tax authorities are a very large executive group.However,in the face of complex and huge data volume,how to obtain data and make full use of analytical data is an urgent problem to be solved.This paper uses the method of literature analysis,field research and comparative analysis,taking the tax bureau of G County as an example,to investigate and study the actual situation of the grass-roots tax bureau’s tax control by numbers.The first chapter of the article introduces the research background and significance,puts forward the research methods and ideas,and analyzes the innovation and shortcomings;The second chapter introduces the basic concepts and related theories,including the concept of tax risk management,the concept of managing tax by numbers,the theory of information asymmetry,the theory of process reengineering,and the theory of risk management,which provides a theoretical basis for the investigation and research of the following articles;The third chapter introduces the tax bureau and tax risk management organization of G County,introduces the measures of tax risk management in G County and analyzes the management effect;Chapter IV,based on the actual experience of G County,puts forward the problems existing in the grass-roots tax authorities’ tax management by digital means,mainly including the low utilization rate of tax-related data integration,the imperfect risk response mechanism,the hidden dangers of tax-related data security,and the lack of professional personnel.Further analysis shows that the reasons for these problems are the limitations of data integration and utilization,the defects of risk indicators and industry models,and the imperfect relevant system specifications Personnel aging is serious and human resources security is inadequate.The fifth chapter summarizes the advanced experience of Kunshan City Tax Bureau,Anqiu City Tax Bureau,and Cixi City Tax Bureau,and analyzes their tax risk management practices,providing ideas for the grass-roots tax authorities to manage tax by numbers.The sixth chapter puts forward policy recommendations from the aspects of consolidating the tax-related data base,building a risk management system as a whole,improving relevant laws and regulations,and strengthening the construction of professional talent team,pointing out the direction for improving the grass-roots tax risk management.