Research on Data Mining of Personal Income Tax in Tax Collection and Administration Audit

Abstract

In the context of the rapid development of economy and information technology, the level of tax informatization is getting higher and higher. The tax department has obtained a large amount of tax management data. Taxation departments must analyze and apply these data in order to grasp the deficiencies in the current tax management work, so as to take effective measures to improve tax quality and efficiency. This is the focus of the work of the taxation department. In the process of personal income tax collection and management, full application of data mining technology can break through the traditional personal tax collection and management model and improve the level of personal tax collection and management. At the same time, this can also ensure the effectiveness of the tax data verification work, which is positively helpful to improve the tax data application capabilities. This can also provide an effective reference for tax management decision-making. At this stage, the full application of risk-oriented audit methods based on data mining technology can improve the effectiveness of personal income tax collection and management audits. However, it is necessary to pay attention to a comprehensive study of the sources of personal income tax data. At the same time, the taxation department should also discuss the data processing of personal income tax and the review of the rationality, legality, and compliance of personal tax collection, so as to improve the data mining level of China’s personal tax collection and management.