对税收数据分析应用工作的探索与思考（Exploration and Reflection on the application of tax data analysis）

1、对税收数据分析应用工作的探索与思考（Exploration and Reflection on the application of tax data analysis）The application of data analysis to promote and promote the tax work of our bureau. In April 2008, the city bureau began to strengthen the collection of old-value-added tax invoices, the old invoices, tax, invoice d

2、ate, invoicing date, invoice, stop number and other information into the integrated collection and management software. To March 2009, the value-added tax general invoices for the collection of old data information has nearly one years, at this time to carry out the invoice to check the old data and

3、 the reporting date is ripe. City Bureau selected a district as a pilot unit, the implementation of the ordinary invoices for old data and reporting data analysis, comparison work. Due to the fact that there is no comparison function between the old data and the reporting data in the existing applic

4、ation software, the municipal Bureau of Management and Administration has submitted the data support application to the City Bureau Information Center to extract the data. Information Center through the preparation of database scripting language, from the comprehensive collection of management softw

5、are to extract the branch from March 2008 to March 2009 fixed-term imprest taxpayer VAT General invoice issuing amount is greater than the same period VAT report sales income suspect data nearly million. The city bureau will be suspicious data sent to the branch, require careful verification of the

6、branch. The branch receives the doubtful data, the specialized organization personnel carries on the verification, through the data verification and the field inspection, altogether complements the VAT payment tax, the class levy fee and the fine altogether more than 1 million yuan. After the discov

7、ery of the problem, the branch immediately take targeted measures to strengthen the value-added tax invoices for the approval of the votes and invoices for old information entry, audit and other weak points of management, the common invoice to check the old information and reporting information to t

8、he comparison, into the Bureau of a routine assessment, monthly assessment, timely blockage of tax loopholes, to prevent the loss of tax. Data compared to the analysis of the successful pilot, the city bureau decided to promote the success of the experience, while the scope of the data to expand, th

9、e small-scale taxpayer also included in the scope of the data. June 2009 Municipal Bureau of the city to the regular fixed households and small-scale taxpayer January 1, 2008-May 31, 2009 VAT General invoice issued by the amount of large and the same period of value-added tax reporting sales income

10、data information extracted, a total of 28,284 points of doubtful data, has been issued at the grassroots level units for actual verification.Second, through the practice to examine the current tax data analysis application work existence questionFrom the practice of the application of tax data analy

11、sis, we are more and more aware of the importance of the application of data analysis to tax work, and more and more can realize the benefits of the application of data analysis to tax work. At present, although some tax authorities have carried on the beneficial exploration and the attempt in the a

12、pplication of the tax-related data, also has obtained some successful experience and the good effect. But on the whole, no matter in the depth and breadth of data application, these practices and explorations mostly stay in the shallow level, low level application stage, the data analysis applicatio

13、n to the tax work support and the impetus function is not enough, the tax data application scale and the effect still need to excavate further. This makes us have to think about a problem, that is, at this stage, the impact of tax data analysis work in-depth development of the main factors? Through

14、the practice, we think: The following factors restrict the further development of tax data analysis and application work.(i) The idea of understanding is not in placeThe concept of information management, data governance has not yet been fully formed. With the development of information technology,

15、many basic tax administrations still follow the traditional management mode of listening report and report to obtain information, and the means of obtaining information conveniently and quickly are not well utilized. Some comrades, even some leading cadres, the importance and necessity of the applic

16、ation of data analysis is insufficient, accustomed to the traditional tax source management work of old ideas and old routines, and do not want to accept new things, mistakenly think that the tax data analysis work is in a sense of fashion, engage in showy, the tax work can not play any role,It is n

17、ot enough to pay attention to the data information which has been formed, the sensitivity is not high, and the application consciousness of combining the data information with the daily management work is not established.(ii) Unsatisfactory data qualityFrom the practice of data application work, we

18、know that the analysis and application of data must be based on the correctness of the true, accurate, complete and logical relationship of the data information. Analysis based on error data also makes tax management decisions wrong. Although we have also taken some management measures and means to

19、strengthen data quality management, but from the effect, is not ideal. From the practice of data application work, we find that there are still some data quality of basic data that can not meet the need of tax data analysis. The data acquisition surface is narrow, the distortion, the incomplete, the

20、 logical relation still has the massive existence. As we found in the value-added tax invoice, the old information and the information data were analyzed some units VAT ordinary invoices to check the old data information input at random, there will be the old date items mistakenly entered into the o

21、ld amount of the project, resulting in the ordinary invoice inspection of the old amount is far greater than its declared amount, give us the actual verification work misleading and trouble. The existence of these error data makes the application value of data greatly reduced, which restricts the ap

22、plication work of data analysis to the depth. It can be said that the low quality of the application due to poor data has become a major bottleneck affecting the application of tax data analysis and development.(iii) Software query function is not perfectAlthough the existing query software to a cer

23、tain extent to meet the tax personnel data analysis, source tax monitoring work needs, but there are some unsatisfactory places. First, the function is not complete. The integrated collection and management software is only suitable for single caliber query, so it is very rare to carry out multiple

24、caliber comprehensive query. Second, the result of the query is inaccurate. Some query software does not match the actual data found on specific query items. Different software in the same query condition, the same caliber to detect data inconsistent results. Third, the software design of technical

25、non-standard, interface is not standard. Some of the existing application software in the system design, did not follow the uniform technical specifications, interface, which in the late data interoperability, sharing brings great trouble. Four is the software update upgrade lag. Some query software

26、 is based on the core business software such as the integrated collection and management software, when the core software changes, the number of these query software should also be adjusted. But in the actual application, the partial query software upgrade work lag, did not make the corresponding ad

27、justment with the core business software change, causes the query out the data inaccurate.(iv) Narrow application of data analysisThe current data analysis application has a narrow scope of work. From the data source, the data of the integrated collection Tube software is applied more, and the data,

28、 enterprise end and external data of other systems are applied less. From the field of data application, the tax data analysis and application work is carried out in the daily query statistics, tax source monitoring and tax assessment work, and the data analysis of the relationship between tax and e

29、conomy, tax policy, economy and tax revenue is little. In the means of data application, basically all is using the SOFTWARE query function to carry on the data analysis, the application technical means carries on the thematic data analysis is few.(v) Nonstandard data application workAt present, the

30、 data application work is in the initial stage, all aspects of the work are groping forward, data analysis and application work is not standardized. Such as: Data application work in the end in what form of organization? How to carry out? How to assess? And so on a series of questions that have not

31、yet been developed. This, to a certain extent, leads to confusion in the application of data and poor turnover. Such as: Data application work is to set up a separate doors to undertake data analysis application work well, or loosely set up data analysis application Working group in the form of the

32、implementation of good? In the data application work,How is the relationship between the technical department and the business unit handled? and other problems need to be explored in practice. At the same time the current data application work also lacks the appraisal appraisal mechanism, does not h

33、ave to do does not have the appraisal, does not establish the system appraisal and the tracking examination and so on the mechanism, causes the data application work to become a formality, has not achieved the proper effect.(vi) The gap between cadres qualityAt present, the tax data analysis of the

34、IRS professional talent is scarce, both understand the business and know the technology of cadres less, both understand the business and know the technology and data analysis and application capacity of cadres is rare. The business quality and ability of some tax cadres are not strong, the tax busin

35、ess, application software operation, data analysis of the basic methods do not understand, not clear, and do not want to engage in data analysis, application work, restricting the effective development of data applications, many cadres have not been able to improve their information technology appli

36、cation level as a reinforcement of quality, strengthen the basic requirements of collection and management.III. Some suggestions for improving the application of data analysisThe above analysis shows that the analysis and application of tax-related data is a long-term system engineering, can not be

37、anxious, quick success, need down-to-earth, solid, steady progress. To do a good job of data analysis and application, on the one hand, we need to do some basic work. For example, improve the data quality of the underlying data. On the other hand, we need to have the spirit of innovation, to dare to

38、 try, to practice, to explore in practice, the tax data analysis and application of work law, and constantly improve the application of data analysis and management system, mechanism to ensure that tax data analysis and application work efficiently. The author suggests that to realize the analysis a

39、nd application of tax data, we need to pay attention to the following problems:(a) Establish the concept of information management taxRecently, the State administration of taxation has established the Information management tax as the general work idea of the tax collection and management science an

40、d technology work. It is self-evident that in the near future, the analysis and application of tax data will become a routine and important work in the tax system. Information management tax, is to make full use of modern information technology means to solve the problem of information asymmetry bet

41、ween the two sides to focus on the collection of tax-related information, analysis, use as the main line, establish the concept of tax risk management, improve the management system, strengthen the integration of business and technology, and then improve the level of tax administration The work idea

42、 of information management tax is put forward. On the one hand, we have pointed out the direction for our future data analysis and application. On the other hand, the majority of tax cadres are required to establish Information management tax work philosophy. In the actual work, first of all, to do

43、a good job of the concept of cadres at all levels to update the work, so that they become a strong support for data applications and advocates, so that the data application, analysis of the results of leadership decision-making important reference. Secondly, we should strengthen the cultivation of t

44、he data application consciousness of tax cadres. To increase the importance of data application work publicity, education, so that tax cadres have a correct understanding of data application work, establish a sense of data application, psychologically accepted and willing to engage in data analysis

45、and application work.(ii) Improved data quality of basic dataFirst, it is to strengthen publicity, education and guidance, and constantly improve tax officials on the importance of data quality of tax data awareness, to establish a sense of data quality. Second, we should strengthen our daily traini

46、ng. Strengthen the tax business and application of software training, especially the comprehensive collection of software and other basic data entry software training, so that all positions of operators are familiar with the operation of the technology and related business. Third, it is to clear the

47、 software data collection standards and definitions, standardize the operating procedures, procedures. Four, according to the actual work needs, set up some data quality monitoring posts, strengthen the data quality assessment, the implementation of accountability, with strict assessment to promote

48、the improvement of data quality. Five, to broaden the source of data sources, strengthen the enterprise and external data collection, and constantly enrich the source of data for the data analysis, application to provide material.(iii) Improving the application of data analysisFirst, to improve the

49、existing application software query function. Improve the accuracy of the query function of each application software, make the result of the query accord with the actual. Strengthen the development and perfection of software query function, so that the software supports multiple-caliber query and c

50、ustom query. Strengthen software data interface design, interface design to meet the standards set by the general Administration to ensure that the data can be shared later. In addition, after the tax policy is adjusted, the query caliber of all kinds of software should be adjusted in time. Second,

51、it is to strengthen the application of information technology means. The query function of software is restricted by query interface and query condition, in practice, it often leads to some personalized and complicated query can not be realized by software query, which restricts the tax personnels a

52、nalysis and utilization of tax-related data in a certain degree. The technical processing of information can make up for the insufficiency of software query function. When the software operator can not find the required data information through software, it may submit the data support request to the

53、 information center, and the information Center will use the technical means to extract the target data from the existing application software for the various departments according to the business application. In practice, all leaders at all levels, departments and all tax cadres should make full us

54、e of the information processing technology, carry out thematic data analysis, and continuously improve the level of tax management and decision-making.(iv) Broadening the scope of data analysis applicationsFirst, to strengthen the macro, industry, micro-tax data analysis. Tax burden is the most impo

55、rtant index to reflect the management and effectiveness of tax authorities, and the analysis of tax burden is the key to improve the quality and efficiency of tax collection and administration. Through the analysis of macro tax burden and elasticity coefficient, we can find the relationship between

56、tax and economy, so as to forecast the development trend of tax revenue and improve the accuracy of tax forecasting. Through the analysis of the industry tax burden, it discovers the possible problems of the macro-economy, reveals the difference and dynamic change of the industry tax burden, and fin

57、ds the potential problems in the industry. Through a comparative analysis of the micro-tax burden and its industry tax burden, the enterprises that have low tax burden are found to provide doubtful data for tax assessment and tax inspection; Tax sources are the starting point of taxation, and also t

58、he starting point of tax collection and tax analysis. Therefore, we should make full use of the existing data, through the enterprises size, production process and so on, the production and operation of the cost, profit and tax rate, such as the analysis of indicators, the enterprise Financial Accou

59、nting and tax declaration quality evaluation. At the same time, from the industry and commerce, banking, statistics and other departments to obtain the external data and the taxpayers reporting data to carry out a comparison analysis, so as to more accurately judge the status of tax sources, raise the rate of taxation; third, to strengthen the tax policy, economic, tax relationship analysis. Regulating economy and adjusting distribution is an important function of taxation. Th