Frontiers in Business, Economics and Management ISSN: 2766-824X | Vol. 5, No. 3, 2022 180 Research on Tax Risk under the Background of Big Data Yi Shi1, a 1Anhui University of Finance and Economics, Anhui, China a2598269470@qq.com Abstract: In the information age, the rational use of big data has become an inevitable trend. However, due to the complexity and concealment of data, we not only usher in new opportunities in the process of applying big data to handle problems, but also are full of challenges. The same is true of using big data technology to solve tax problems. In the era of big data, tax authorities can use big data analysis to deal with tax risk problems, improve the level of tax risk management, and realize the reform and upgrading of tax risk management. At the same time, the era of big data has also brought new tax risk problems, and put forward new requirements for the tax risk management of tax authorities. Starting from the problems faced by China's tax risk management at the present stage, this paper analyzes the advanced experience of foreign countries of using big data technology to solve tax risks, and finally puts forward the corresponding solutions to the problems. Keywords: Big data, Tax risk, Tax risk management. 1. The Basic Concept and Theoretical Basis of Big Data and Tax Risk 1.1. Definition of Relevant Concepts 1.1.1. Big Data Large dataset is a dataset that cannot be captured and managed by traditional software. It is a new method of information processing in the background of the rapid development of science and technology. Big data isn't just about having a lot of data and information. In fact, the high- speed, massive data and information storage and analysis is the important strategic significance of big data technology. Only by extracting meaningful and relevant data information from the massive amount of information, and specially processing these meaningful data, can the value of big data be played to the greatest extent. 1.1.2. Tax Risk Tax risk refers to the possibility that tax authorities, in the process of tax revenue collection and management, affect the amount of tax revenue for various reasons, and ultimately affect the realization of government functions. In the era of big data, from every company, to every unit, from small to every household, and even to everyone, it produces a lot of data every day. Tax authorities should find out the tax-related data in the massive amount of information, and then further screen the tax-related information, process different types of tax-related data differently, and be vigilant about the abnormal tax-related data, so as to reduce the tax risks. 1.2. Relevant Theoretical Basis It mainly involves two theories: information asymmetry theory and tax compliance theory. The first is the theory of information asymmetry: under the premise of market economy, if the buyer and the seller cannot fully know all the information of the other party, the information asymmetry will appear. The asymmetry of information may enable the information owner to harm the interests of others in order to maximize their interests. The second is the tax compliance theory: taxpayers have the obligation to pay taxes according to the law. As obligations, we usually have obligations to declare taxes, pay taxes, etc. The taxpayer fulfills the obligation is that the public right cannot refuse. Such as the inspection and detention of property rights. If we evade or default on this obligation, then there will be no tax revenue. For the country, paying taxes is the mission of the taxpayer. But from the perspective of the personal psychology of taxpayers, taxpayers want to pay less or even no taxes. According to the survey results, taxpayers with low tax compliance have a higher probability of not paying or paying less tax. Tax compliance is reflected in the taxpayer's tax behavior, which affects the amount of tax revenue. Therefore, the level of tax compliance will have an impact on tax risks. 2. Problems Existing in The Tax Risk Management of The Tax Department 2.1. It Is Difficult to Collect Real and Effective Tax-related Data In the period of big data, only on the basis of managing a large number of real and effective tax information, can tax authorities process a large amount of tax data and establish and perfect an effective tax risk management system. However, now there is the problem that the tax risk management of the tax system cannot keep up with the development of big data technology. Some large enterprises have a large volume of data and produce more data, even higher than that of the tax system, so that some data cannot be read. Therefore, it is very difficult for the tax authorities to collect real and effective tax-related data. 2.2. Intelligent Risk Identification System Is Not Mature Enough Usually, tax models are built based on some common features or specific uses. Therefore, most tax models have limited application scenarios and can not be flexibly applied to various scenarios. Moreover, tax models are difficult to cover the differences in detail. However, in real life, there are big differences between each enterprise, with different standards between different industries, and there will also be regional differences between different regions. So a simple tax model alone can not solve all the problems, and we still 181 need experienced staff to operate manually. The current risk identification system is not intelligent enough, for which the tax authorities need to be further improved. 2.3. Information Sharing Degree Between Tax Authorities and Third Parties Is Not High Because the law does not specify that a third party must share its information, the tax system is expensive and difficult to obtain third-party information. When the tax department personnel want to obtain the tax-related information of taxpayers from a third party, the third party may refuse the request of the tax department for some reasons. For example, when the tax authorities wants the bank to provide information such as bank statement, bank balance and so on, the bank may procrastinate or even refuse the request of the tax department and do not cooperate with the tax department for the reasons of not wanting the bank to offend big customers. In this way, the staff of the tax authorities in the actual work is more difficult, and the work efficiency is reduced. When the staff of the tax authority takes the initiative to collect the taxpayer tax information from the third party, the third party may refuse the tax personnel to exercise their functions and powers for some reason, which increases the difficulty of the actual work of the tax authority staff. 2.4. Big Data Analysis and Processing Ability Is Not High In the face of massive data, the existing technology of tax authorities can not be fully exploited and utilized, and it cannot give full play to the maximum value of tax-related data, and it cannot achieve the effect of using information for tax management. In the tax system, there is a lack of compound talents who not only understand data analysis but also master tax knowledge. Most staff members can only process tax information, and do not have the ability to process big data. This makes the tax system less efficient in processing tax- related data. In addition, at present, tax authorities lack practical data analysis tools, and they can only make a simple comparison of information and data, which can not make full use of tax information, and the tax effect of tax information management is not obvious. 3. Causes of Tax Risk Problems in China Under the Background of Big Data 3.1. Insufficient Breadth and Depth of Tax- related Data At present, China's tax system lacks the breadth and depth of collecting tax-related information. The tax system has low requirements for taxpayers' information collection and small collection scope. Generally, taxpayers are only required to fill in the basic information. Taxpayers only need to fill in a part of the content when filling in the form, and a large part of the content is not required to fill in, so there will be a large number of gaps in the form. In addition, for some reasons, the taxpayer filled in the information is not completely true, there is a filling in false information. There are also cases where taxpayers filling in information. Therefore, the tax department cannot fully grasp the real information of taxpayers. At present, a complete comprehensive tax management platform has not been built, the channels of data sources are different, and the standards of information processing are also different, which makes the information data between departments also quite different. In this case, even if within the same system, information and data can not be shared. 3.2. Imperfect Policies and Regulations and Insufficient Information Technology Support Tax collection and administration laws and regulations are not perfect, and tax authorities do not have enough support in performing their duties and obtaining third-party information. The Tax Collection and Administration Law stipulates that tax authorities should cooperate with the work of relevant units or individuals and provide relevant information when conducting tax inspections according to law. However, no details were made about the details. There are no other details on which departments or individuals and what materials need to be provided. At the same time, the Law on Tax Collection and Administration only provides in principle for tax authorities to obtain third-party information, and also makes no clear provisions on the punishment and legal liability for breaking the law. This leads to the tax policy regulations on the behavior of third parties. In addition, tax authorities are not strong operable in law enforcement, and have great initiative in the process of law enforcement, which is difficult to achieve the ideal effect in law enforcement. Insufficient information technology support leads to insufficient guarantee for tax authorities to obtain third-party data. The formats and caliber of different departments are different, leading to the independent existence of tax-related information within the tax system, which cannot be shared together. This allows for information asymmetry even in the tax system. The consequence is that it is not good to manage the information of the tax system collectively, and it is not possible to analyze the information in more detail. Therefore, it is difficult for the tax authorities to obtain and analyze the information. At the same time, it also greatly reduces their work efficiency. 3.3. Lack of "Big Data + Tax" Compound Talents The era of big data requires tax staff to have stronger ability and higher literacy. However, in the current tax system staff team, the comprehensive quality and professional ability of the tax staff are relatively low, and there is a lack of talents who are both proficient in tax business and know how to deal with big data. This makes it difficult for the tax system to quickly realize the combination of big data and tax management, and it is difficult to improve the level of tax management in a short time, improve the tax risk management ability, and improve the efficiency of tax collection and management. 4. Suggestions on Strengthening Tax Risk Management Under the Background of Big Data 4.1. Expand the Scope of Tax Data Collection Entering the era of big data, the tax authorities should also improve and upgrade the tax risk management, and strive to realize the innovation in the tax risk management, so that they can keep up with the changes of The Times. In order to achieve the goal of strengthening tax risk management in the 182 environment of big data, tax authorities should first expand the scope of collecting tax-related information and data collected by tax authorities, and improve the breadth of collecting tax-related information and data. Tax authorities shall expand the scope of tax data collection from various fields, industries and regions. Therefore, the tax authorities can have more perfect tax data, which can better control the tax risks and improve the level of tax risk management. 4.2. Improve the Accuracy of Tax Data Now we have entered a new era, and tax risk management also needs to adapt to the development of the new era. The tax system should collect tax-related data in accordance with high standards and strict requirements to improve the accuracy of tax data collection. Tax authorities should strictly control the correctness of taxpayers 'basic information and financial statements and other information submitted when reporting tax, so as to reduce the situation of taxpayers' misreporting, misreporting and false reporting information, and make the information input into the tax system more accurate. At the same time, when the tax-related data in the tax system is abnormal, the abnormal tax-related data should be timely tracked, dealt with quickly, and strive to do a good job in tax risk management. In addition, the tax authorities should provide consulting services for taxpayers to remind taxpayers to be correct and accurate when filling in the information and improve the accuracy of tax data. 4.3. Improve the Intelligent Risk Identification System Tax authorities organize elite teams of experts to study more scientific and reasonable models, so that they can cover more details, adapt to more scenarios, and break the situation that the tax model is not intelligent enough. Through scientific and technological means, constantly improve the intelligent risk identification system, so that it can flexibly adapt to different regions and different industries. This will improve efficiency and reduce tax risk. 4.4. Increase the Training of Compound Tax Talents Now we have entered the era of big data, and the application of intelligent technology has been very common in many fields. It is also inevitable to apply smart technology to taxation. Therefore, a group of talents who master both tax knowledge and big data technology are needed to enter the tax department and devote themselves to the tax work. However, the current team of tax practitioners lacks such talents proficient in tax and IT skills. Therefore, the tax authorities should actively recruit and absorb the compound tax talents of "tax + intelligent technology". At the same time, tax authorities should train tax staff, organize them to learn knowledge about tax and IT technology, strive to cultivate compound tax talents who understand both tax and IT technology, and improve the ability of tax staff and even the whole tax system. 5. Conclusion With the development of economy, data has become closer and closer to people's lives. In order to reduce tax rates and prevent corporate tax evasion, big data should be used to solve these problems to improve the operation of enterprises and reduce financial risks. There are still some shortcomings in the domestic tax risk management. We should face up to these problems and defects, actively respond to them and take corresponding measures to them. Big data technology has both advantages and disadvantages for tax risk management. Big data has brought convenience to our lives, and also brought opportunities for tax authorities to upgrade and reform their tax risks. Tax authorities should seize the opportunities brought by the era of big data and strive to solve the problems in tax risk management. In the era of large-scale data, China should improve the risk management of the tax system, prepare for the relevant laws and systems, strengthen its data management capabilities, and improve the quality of data collection. References [1] Jianping Wu. 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