In this era of big data,information is exploding,and information technology is quietly and invisibly starting to penetrate into every aspect of people’s lives.Big data,artificial intelligence and Internet technologies provide new development opportunities for the modernization of tax inspection,which is a very important part of modernizing the tax system,and also brings new challenges to tax inspection.Based on big data,this paper systematically collects the relevant literature on this topic at home and abroad,and on the basis of collating and summarizing,combines the current management situation and relevant feedback in the current stage of tax audit in H city,adopts questionnaire survey method and in-depth interview method to analyze and explore how to use big data to improve the tax risk management of tax audit.It summarizes that there are five problems in the use of big data in the audit work of city H,namely,tax-related data can hardly meet the needs of risk management,risk management analysis of big data is not sufficient,single form of risk response,formalized risk assessment and evaluation,and inability to achieve full coverage of risk management,and explores the causes of the problems in depth.At the same time,it combines the advanced experience of Shenzhen,Panzhihua and Dalian in big data tax inspection and risk management in China,and forms the experience applicable to the current situation of H city tax bureau.According to the practical situation of tax audit work in city H,it is proposed to gradually reduce the audit risk by changing the traditional concept and strengthening the concept of risk management;improving the information sharing mechanism and improving the quality of tax-related data;strengthening the analysis and utilization of data and giving full play to the advantages of data resources;building a high-level talent team and optimizing the quality of inspectors;improving the risk management index process and promoting the institutionalization.It makes it more operable and realistic,and effectively helps the risk management of tax audit in city H under the premise of good use of big data analysis,and provides more reference values for other places in carrying out the risk management of tax audit. |