Big data refers to a collection of data that cannot be captured, managed and processed by conventional software tools in a certain period of time. It is a massive, high-growth and diversified information asset, which requires the new processing mode to have stronger decision-making, insight, discovery and process optimization ability.

Gartner, a "big data" research organization, gave such a definition. "Big data" is an information asset, which needs a new processing mode to have stronger decision-making, insight and process optimization capabilities to adapt to mass, high growth rate and diversification.

Tax big data means that the tax bureau can adapt to massive, high-growth and diversified information assets with a new processing mode with stronger decision-making, insight and process optimization capabilities.