Big data Research on the Application of Tracking Policy Audit in the Implementation of Tax Reduction and Fee

Abstract

Since 2018, chinese government have conducted tracking audits on the implementation of tax reduction and fee reduction policies, facing the challenges of insufficient audit resources and massive unstructured data storage. This article attempts to introduce big data technology into tracking audit policies. This article elaborates on the importance and urgency of tracking and auditing the implementation of tax and fee reduction policies. The impact of big data technology in the field of auditing on the tracking and auditing of the implementation of tax and fee reduction policies is also discussed. It is proposed that auditing agencies should apply big data technology to the tracking and auditing of the implementation of tax and fee reduction policies. And we also attempted to design an audit plan based on Neo4j graphical database technology, which includes audit objectives and scope, audit content and focus, specific big data audit steps and audit results. In response to the problems that hinder the application of big data technology, suggestions have been put forward to improve the standardization of the data process system, actively promote more efficient big data technology, and increase the training of big data audit talents.