Finance and taxation are the foundation and an important pillar of national governance, and taxation is an important part of the national governance system. How do we use tax data to deeply mine the value of the contained data, conduct data analysis, improve the efficiency of tax governance, and promote tax modernization.
1. Definition and characteristics
For "big data" (Big data) research organization Gartner has given such a definition. "Big data" requires a new processing model to have stronger decision-making power, insight and process optimization capabilities to adapt to massive, high-growth and diverse information assets.
Tax big data refers to a type of large data set formed in the process of tax collection and management, which includes structured data and unstructured data. Tax big data can give full play to the technical advantages of big data such as timely data acquisition, huge storage capacity, and rapid data analysis.
Compared with traditional tax statistical data and tax collection data, my country's tax big data has three main characteristics:
- The data acquisition technology has stronger timeliness, the means of data acquisition are more diversified, and the degree of data structure is greatly reduced
- The sources of domestic tax big data are basically the data in the declaration system and other collection and management systems, which include complete tax categories and strong dynamics
- It is now a trend to apply technologies such as machine learning and cloud computing to tax collection and analysis
2. area
Taxes are classified according to taxation objects, and all taxes can be divided into five types: turnover tax, income tax, property tax, resource tax and behavior tax.
Tax item details:
Tax big data mainly consists of the following types of information.
(1) Basic taxpayer information. This type of information includes the taxpayer's tax registration and qualification information, covering the taxpayer's name, identification number, registration type, registration place, business scope, competent tax authority and tax identification, etc., which can comprehensively describe the taxpayer's identity characteristics, business Activity characteristics and status, relevant qualifications, etc.
(2) Tax revenue information. This type of information includes tax revenue accounting information of various types of taxes levied on taxpayers, records the situation of tax funds at each stage, and comes from statistical accounting through tax accounting, tax express reports, and tax statistics monthly, quarterly, and annual reports. Tax revenue information must be true and accurate, because it affects the actual tax revenue of the country and is the core embodiment of the data value of the tax department.
(3) Tax relief information. This type of information covers taxpayer categories, basis for preferential tax policies, types of tax reductions and exemptions, tax reductions and exemptions, etc., and can fully reflect the degree of tax preference given to different industries, regions and specific taxpayer groups by the state over a period of time.
(4) Tax invoice information. Such information includes special value-added tax invoices, general value-added tax invoices, cargo transportation invoices, motor vehicle invoices and other specialized invoice information. Different invoice information should include the basic information of both buyers and sellers, the type of goods bought and sold, the quantity and amount involved in the transaction, and the price, flow direction and flow of various transactions should be quickly and effectively fed back, and the data information must be accurate and true.
(5) Tax declaration information. Tax declaration information is the information submitted by the taxpayer in accordance with the tax law when taxable behavior occurs, including the main table data, supplementary table data, tax arrears data, late payment data, deferred declaration data and deferred tax payment data of the current 18 tax types in my country. payment data, etc.
(6) Tax management information. Tax management information refers to the characteristic information of taxpayers’ performance of tax obligations recorded by the tax department during the tax management process, including taxpayer credit rating data, risk assessment data, violation data and audit case data. This information can be used in tax risk management, which will help relevant departments strengthen credit supervision and management, and serve social and economic development.
(7) Tax investigation information. This type of information includes national tax data survey data, key tax source monitoring data, data on thousands of large enterprise groups and other special survey information. Tax investigation information is a supplement to the data system of the taxation department. Especially for enterprises that are under key monitoring, the taxation department will generally collect more detailed information covering production and operation products, prices, and business climate surveys, so as to more comprehensively grasp the taxpayer's production and operation. Condition.
(8) Taxpayer financial information. The taxpayer's financial information collected by the tax department in the process of tax declaration and tax investigation. The taxpayer's financial information collected by the taxation department can be mutually verified with the tax declaration information and invoice information, forming a check relationship, and then assisting the taxation department to analyze the logic, authenticity and rationality of the taxpayer's production and operation and tax payment behavior, and find out that the taxpayer tax risks.
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