Under the condition of "internet plus" big data, the tax authorities, on the basis of accumulating a large number of taxpayers' valuable data, are networked with the departments of industry and commerce, banking, customs, technical supervision, housing and construction, planning, social security and auditing, and driven by the comprehensive analysis and research of cloud computing data, mine valuable economic tax data from massive data, and scan and control all economic tax sources from all economic tax data information. For example, the local tax department should establish a big data platform for personal property income information, and make a comprehensive logical judgment and rigorous mathematical analysis on the massive data of personal property income such as real estate leasing, deposit interest, securities premium, property appreciation, equity transfer and investment income, so that the tax source of personal property can be seen at a glance from the perspective of "internet plus" big data. Based on the application of cloud computing and big data, through tax elasticity analysis, tax burden analysis, tax correlation analysis and other methods, we can scientifically judge the economic situation, accurately predict tax revenue, and realize effective and strict control of dynamic economic tax sources. In a word, how deep is the tax data mining, how detailed is the cloud computing data, and how accurate is the tax source control. The era of "controlling taxes by votes" will end, and "sea of people tactics" will be replaced by "sea of clouds tactics". With professional and accurate big data analysis, you can firmly control all economic tax sources in your residence.
The second is to use "internet plus" big data to deal with tax collection and management of new formats.
Under the influence of "internet plus" big data, emerging economic formats such as online sales platform and internet finance have the characteristics of virtuality, no address, cross-domain, high efficiency and concealment, which greatly change the business premises, tax source ownership, tax authority and tax distribution, and pose great challenges to the traditional tax collection and management model. In order to strengthen the tax collection and management of new formats, tax authorities should change from "management system" to "management system" through "internet plus" big data, and implement "data management tax": completely open up the taxpayer's tax, financial, business and other information chains, realize the electronization of tax-related information, and take information data as the core element to completely replace physical carriers such as paper customs declarations and invoices. Use "internet plus" big data to boost taxpayers' self-management, so that taxpayers can declare independently and automatically apply tax policies to become the mainstream of tax collection and management; With the advantages of "internet plus" big data, such as high efficiency and low cost, it has changed the previous emphasis on grasping large and letting small, focusing on managing key tax sources, and changed to paying equal attention to large enterprises and small and medium-sized enterprises, and paying equal attention to key tax sources and non-key tax sources; Distinguishing the abnormal data of taxpayers from tax information provides "precise guidance" for front-line tax administrators to strengthen tax collection and management.
Third, use the Internet to increase data and strengthen tax risk management.
"internet plus" big data makes the government information system and public * * * data gradually interconnected and shared through cloud computing and other technical means, and the tax authorities obtain a large number of valuable tax-related data from massive databases, which provides favorable conditions for promoting tax risk management. Under the background of decentralization, tax-related matters have gradually developed into a way for taxpayers to control tax laws and policies, master their own implementation and follow-up management by tax authorities. The tax authorities use big data and tax-related information platforms to capture relevant economic tax-related information data for comparative analysis, evaluation and research, and transform all the massive tax-related information into quantifiable and comparable data to realize digital management of tax-related information. Through the research of network technology, information technology and integration technology, the tax-related information of taxpayers is intelligently analyzed, calculated, compared, judged, screened, correlated and qualitative. According to the collected and accumulated information resources such as basic data of tax collection and management, risk analysis data and third-party data, the tax risk is comprehensively analyzed from multiple angles, and various tax risk indicators such as tax burden, tax type, industry, tax payment scale, tax payment credit and tax payment compliance are accurately calculated. According to the different tax risks of different types of taxpayers, different measures are taken to deal with tax risks: tax inspection for high-risk taxpayers, tax interviews for medium-risk taxpayers, and tax guidance for low-risk taxpayers to promote tax compliance.
Fourth, do a good job in tax service with "internet plus" big data.
Under the condition of "internet plus" big data, the diversification of taxpayer types, tax business, time and space span and emerging formats will inevitably lead to the diversification of tax service demand. In view of the current predicament of the tax authorities' over-capacity of universal tax service and insufficient capacity of personalized tax service, it is necessary to improve the effective supply of tax service from the individual needs of taxpayers to meet their individual tax service needs. Tax authorities should rely on big data to analyze and guide the supply and demand of services, so as to start with demand and finally meet it. Under the interaction of "internet plus" big data, the demand for personalized tax service is easy to identify, and personalized and specialized tax service for large taxpayers, high-tech enterprises and small and micro enterprises is easy to realize. Therefore, tax authorities should aim at different industries and types of taxpayers, start with changing the supply side of tax service, and make "personalized customization" according to the tax service required by each taxpayer, so as to change the extensive "side dish" tax service into accurate "order" tax service. With the help of "internet plus" big data, beyond the limitations of time, space, region and format, taxpayers can handle all tax-related affairs paperless at home, in the office and on the road, greatly reducing the tax payment cost and enjoying accurate and convenient tax payment services. It is necessary to fully rely on the Internet and mobile communication technology to build a tax service platform of "entity tax office+online tax+mobile tax terminal+self-service tax terminal", extend the tax declaration function to the mobile Internet, and support bank transfer, POS credit card, online banking, mobile banking, WeChat payment and other tax payment methods, so that taxpayers can enjoy high-quality and efficient tax payment services without leaving home.