One, what is big data, what is the purpose of the use of data

Big data can simply be understood as a collection of data that is particularly large in number and data categories. It can be used by users to analyze different phenomena and problems for different needs, and to draw conclusions through the integration and comparison of data. The purpose of the use of data can be summarized to solve four main problems: First, reflect the situation. Through the use of data, can reflect a, a group, a class or the overall situation of things. This type of data application, characterized by only a simple organization of data and simple calculations, data processing without special purpose and intent. The second is to find the problem. According to experience, first presuppose that things may have some kind of problem, and then through the selection of certain data and the use of certain arithmetic methods to verify whether the problem exists. For example, when we project to consider whether a certain possibility will occur, we are based on past experience to design a number of indicators to identify the problem. Thirdly, we look for patterns. Through the comparison of two or more sets of data in different periods to summarize the laws of development, the connection to. The fourth is to find the trend. To observe the development trend of things, it is generally necessary to reflect the trend of development or change through the value of a certain data at various points in time. Whether it is the use of data to reflect the situation and find problems, or find patterns and find trends, the fundamental purpose is to strengthen management, so the essence of data application work is a management activity.

Second, the meaning of tax collection and management

Tax collection and management is the implementation of tax policy and the implementation of the management work carried out, are about tax policy in the specific implementation of how to land some of the provisions of the tax policy, including tax registration, invoices, declarations, levies, tax refunds, assessments, audits, violation of the rules and regulations of the handling of reconsideration and complaints, policy advice and publicity, as well as tax bills, tax accounting analysis business and so on. In 2009, the tax authorities for the tax business after the division, for the current tax collection and management of tax supervision work, its main purpose is to prevent taxpayers from tax evasion or how to accurately find out the problem of tax evasion.

Three, for big data and tax collection and management of the two is how the link, how to achieve the optimization of tax collection and management to improve

One is the accurate use of data to reflect the problem, find the problem, to find out the law, the trend of the use of data management of the essence of the tax can be realized information management, is the use of data to carry out the collection of tax management. In the tax administration, the tax authorities can compare the invoicing, operation and tax declaration of enterprises in the same industry at the same time, in the same scale and under the same environment, which can lead to the production and operation law and development trend of enterprises in general. By comparing different enterprises for this law whether the difference is too large, too much deviation from the actual, and then can be based on the data analysis of the enterprise whether there is false invoicing and other problems, to achieve the purpose of tax collection and management audit. For example, we will often mention the level of tax burden, tax burden rate, etc., for the same industry, the same period of time, the same size of the enterprise, compared to other enterprises data anomalies, the tax authorities will be able to quickly analyze the enterprise's business operations to determine whether there is a problem. In this way, the use of the same industry and the same period of the tax burden level is a more intuitive embodiment of the use of big data in the search for laws and trends and tax collection and management of the combination of the use of the tax authorities to achieve the information management of the tax authorities. When different enterprises, different periods of data and information can be interchangeable, cross-comparison, it becomes easier for tax authorities to find out the problems of enterprises and realize tax collection and management. Secondly, the use of big data eliminates the information asymmetry between tax authorities and taxpayers, and helps tax authorities to realize tax collection. The application of tax data is mainly centered on how to figure out the core of the tax source to carry out, the tax authorities to figure out the source of the tax to achieve the information mastery of the levy side, to achieve the symmetry of the information of both parties. Tax authorities as the government's tax function, collect good tax is the vocation of the tax authorities. The highest goal of collecting good tax is "to collect all the money", to achieve "to collect all the money", then the tax authorities must find out "should be collected", to find out "should be collected". "The key is to find out the taxable households, taxable income, taxable behavior and taxable property and other legal tax base that is the tax source. Taxation work requires taxpayers to register, receive invoices, make declarations and渉tax approval, all for the purpose of clarifying and mastering the tax source; tax authorities collect taxes, carry out assessments, implement audits, impose penalties and organize revenues, determine the income tasks, carry out income analyses and forecasts, as well as professional management, risk management, large-scale enterprise management, and so on, all on the basis of the tax source. Therefore, in the application of data, no matter what the work is called, it is from different angles and different levels to grasp the tax source, some of which are to analyze the macro tax source, some of which are to analyze the meso tax source of the industry, and some of which are to assess and verify the micro tax source of specific households. Figuring out the tax source is the root of tax management and tax collection and administration work, and grasping the tax source is the main line of tax work, which runs through the whole process of tax collection and administration work, and it is the core cornerstone of tax work. Grasping the tax source is the root of tax revenue. Thirdly, the focus of tax data application work is mainly on information management of tax and professional management of tax sources, tax risk management and tax assessment. Key tax source management and large enterprise management, tax inspection and tax audit, tax accounting and statistical accounting, detailed query and comprehensive query, tax economic analysis and income analysis and forecasting, tax collection and management status analysis and collection and management quality appraisal, tax policy assessment and law enforcement assessment, task management and performance management. The names and names of these data application work, some of them are traditional names, such as accounting and statistical accounting, analysis of the state of tax administration and assessment of the quality of tax administration, and some of them are newly proposed names in recent years, such as professional management of tax sources, risk management, tax assessment, large enterprise management fundamentally the use of big data to solve the problem of promoting the improvement of the level of tax collection and administration.

Four, tax collection and management and data use of the future direction of development

The direction of development of tax collection and management and the development of the path is the information management tax, the core of the first to use the data to manage the tax, can not let the data lying there to sleep, not for the use of the data to stand up to speak; the second to the use of information technology to let the data stand up. Data is lying or stand up, ultimately depends on the use of information technology, no information technology, data certainly can not stand up, there is no good information technology, data either can not afford to stand up, or stand up not straight. Therefore, the key to tax collection and management in the future is the two utilization, and the two utilization is the sure way to improve the level of tax management. The era of big data is an era full of opportunities and challenges, and tax collection and management should pay more attention to innovation and change, and really let big data play a role and reflect the value. Tax authorities should also update their concepts with the times, in the construction of information systems, data management, personnel training, application mechanisms and other aspects of change, to develop their own ability to use big data, to avoid empty talk about "big data", to be able to really let big data shine.