Invoice is no stranger to everyone. Going out to take a taxi, checking out the hotel, watching a performance, etc. may all be invoiced. For enterprises, invoices record the detailed information such as the name, quantity and amount of goods and services traded, and reflect the production and operation of enterprises. The invoice information of thousands of households and thousands of factories and stores comes together, which constitutes a "treasure house" of tax big data. How is tax big data collected and analyzed? What changes can we see in economic development through tax big data? Recently, the reporter went to State Taxation Administration of The People’s Republic of China for an interview.
Tax big data has the characteristics of covering all economic fields, reflecting economic activities quickly, fine data granularity and accurate recording of economic activities.
One day in May, Guangzhou Xiangcrocodile King Industrial Co., Ltd. sold 567 pairs of leather shoes. After receiving the outbound list from the warehouse, Chen Qunyi, the company’s financial officer, immediately logged into the "VAT invoice tax-controlled invoicing software" system, and entered the information of the buyer "Dalian Hongen Zhijie Trading Co., Ltd.", the quantity "567 pairs" and the total price and tax "101,546 yuan", and then recorded the buyer information and commodity information. Then, Chen Qunyi printed the invoice, stamped it with the special invoice seal, and sent this special VAT invoice to the buyer.
When the enterprise issues invoices and enters the above transaction information, the tax department also collects the valuable data reflected by the invoice related information.
"Taking VAT invoices as an example, the data collection process includes three links: data entry, data concentration and data processing." Li Zhi, deputy director of State Taxation Administration of The People’s Republic of China Tax Big Data and Risk Management Bureau, said that data entry means that the drawer enters the buyer’s name, buyer’s identification number, unit price, quantity and other information through tax control equipment; Data concentration, that is, every invoice issued by the taxpayer and every data item entered will be transmitted to the provincial tax authorities where the enterprise is located in real time; Data processing means to comprehensively integrate, correlate and process invoice data and other tax-related data to provide tax big data support for local tax authorities.
On the big screen of an office in State Taxation Administration of The People’s Republic of China, the reporter saw the real-time billing situation of the day, the billing changes in different industries and regions, and so on.
"Tax big data includes enterprises, individuals and other economic activities, reflecting economic activities such as investment, consumption, import and export, covering the whole life cycle of market entities from establishment to cancellation, including industries, regions, economic types, scale and other dimensions." Zhao Lianwei, deputy director of State Taxation Administration of The People’s Republic of China Revenue Planning and Accounting Department, said.
The VAT invoice records every transaction of the enterprise, and the tax declaration data records every income of the individual … … "Tax big data records the production and operation status of every taxpayer in detail, and the VAT invoice data records every tax-related transaction behavior of taxpayers in detail. In general, tax big data not only covers the whole economic field and reflects economic activities quickly, but also has the characteristics of fine data granularity (that is, high data refinement and comprehensive degree) and accurate recording of economic activities. " Zhao Lianwei said that these valuable data can provide better services and support for macroeconomic decision-making while helping to do a good job in tax collection and optimization of tax and fee services.
Of course, the collected data are only "raw materials", and they need to be further "processed" to give full play to their role.
First of all, the data should be standardized, that is, the wrong or incomplete data should be eliminated to ensure the integrity, timeliness, accuracy and consistency of the incoming data. On this basis, the data are correlated to connect systems and data items. For example, if the invoice data issued by enterprises are correlated with the value-added tax, enterprise income tax and export tax rebate data regularly declared by enterprises, the consistency or mistakes of the data can be found.
"It’s not enough to associate data only. In order to improve the efficiency of data use, we have to label different data. For example, whether it is a general taxpayer or a high-tech enterprise. Through data standardization, data correlation and data labeling, we can integrate the information of the same taxpayer and payer, and support the analysis and application of big data in a wider range and more dimensions. " Li Zhi said.
Excavate the economic laws and characteristics reflected by tax big data to create authoritative and reliable economic analysis products.
After in-depth "processing" of tax data, it can be used for induction and analysis to form valuable information to help people better judge the economic situation.
For example, at present, enterprises in China have invested heavily in innovation, and their innovation engines are full of power, which is fully confirmed in the tax big data.
"Now, we choose the indicators related to the high-tech industry labels, extract the data in April, and we can form a data set, and then compare it with the data in previous years, and we will find the changes this year." While operating, Li Zhi pointed to the newly generated data interface on the computer screen and said, "You see, in April this year, the sales revenue of high-tech industries increased by 19.3% year-on-year, with an average growth of 18.9% in two years. From January to April, the purchase of scientific research equipment such as photoelectric instruments by enterprises increased by 45.8% year-on-year, with an average increase of 23% in two years. Among them, the purchase of integrated circuit testing instruments, communication measuring instruments and optical testing instruments and equipment increased by 41%, 33% and 23.1% respectively in two years & hellip; …”
For another example, the consumption of domestic residents has gradually picked up and the consumption structure has been continuously optimized, which can also be seen in the tax big data.
"It can be seen from the tax big data that the basic consumer market has recovered steadily, the upgraded consumption has grown rapidly, and online consumption has remained vigorous." Zhao Lianwei said, for example, in April, the retail sales of daily necessities such as food, beverage and clothing increased by 43.6% and 35.9% respectively, the retail sales of watches, health care medical equipment, photographic equipment and nutrition and health products increased by 77%, 64.6%, 56.5% and 54% respectively, and the sales revenue of Internet information services and Internet retail increased by 42.5% and 32.9% respectively.
Tax big data can also assist relevant departments to analyze macroeconomic operations and better carry out management and services.
In recent years, the tax authorities have continuously explored the economic laws and characteristics reflected by tax big data, actively created authoritative and reliable economic analysis products, and focused on strengthening conventional tax analysis, implementing major national development strategy analysis, doing fine hot topic analysis, and doing excellent policy effect analysis. "For example, we closely follow the emerging and trending problems in the current economic operation, deeply analyze the causes of the problems, and put forward countermeasures and suggestions. For another example, we will scientifically count the implementation of preferential tax and fee policies, carry out effect analysis, objectively reflect the problems existing in the implementation of policies, and timely put forward opinions and suggestions on improving policies. " Zhao Lianwei said.
Zhao Lianwei said that the tax authorities also insisted on consolidating the foundation of statistical standards, and standardized the tax statistical standards and caliber to achieve effective convergence between tax statistical standards and national statistical standards, ensuring that the analysis "speaks Mandarin" rather than "speaks dialects". By studying the change of historical data and its matching relationship with economic operation data, we can find out the law of tax data, establish the corresponding relationship between tax data and economic indicators, and ensure the internal logic of analysis is accurate. In addition, by using scientific data analysis methods, the combination of qualitative and quantitative, macro and micro is realized to ensure the objective and scientific analysis results.
With the help of tax big data, the supply chain of the industrial chain will be smoother, the policy implementation will be more accurate, and the tax and fee services will be more convenient.
"You can complete the tax calculation on the mobile phone, and the information is automatically substituted. It only takes a few hands to give directions and it will be done in a few minutes. It is really convenient!" Hou Ning, an employee of Henan Wenzhiguan Construction Engineering Co., Ltd. said.
The tax APP is so convenient and efficient to use, and it is inseparable from the support of tax big data. "In the annual settlement, relying on the information system and strong data processing ability, the tax department provides the pre-filling service of the declaration form, that is, after the taxpayer logs in the APP to confirm his identity, the relevant information is automatically generated and filled in, and the taxpayer clicks ‘ Confirm ’ On the line, the efficiency of settlement has been greatly improved, which has strongly supported the successful implementation of individual tax reform. " Li Zhi said.
Tax big data has a great role in optimizing tax and fee services — —
To "match the bridge" for enterprises and make the supply chain of the industrial chain smoother. Tax authorities use big tax data such as VAT invoices to carry out multi-dimensional analysis of enterprises’ resumption of work, production and sales, and develop special service platforms, and use tax data to bridge the gap between enterprises, guide the connection between upstream and downstream, production, supply and marketing, and promote the smooth circulation of the supply chain in the industrial chain. Last year, the tax authorities used tax big data to help Hubei enterprises connect with enterprises in other regions, effectively helping Hubei enterprises to resume work and production.
Draw a "guidance map" to help make policy implementation more accurate. In the implementation of preferential tax and fee policies, the tax authorities rely on tax big data to accurately screen eligible taxpayers, take the initiative to publicize and coach, and track and monitor in real time to ensure that the policy dividends reach the market players as quickly and accurately as possible.
Set up a tax "highway" to make tax and fee services more convenient. The tax authorities have vigorously promoted non-contact tax payment, and realized the policy of "knowing on the code", consulting "answering online", business "doing online" and operation "feasible on the palm". 214 tax payment items and more than 90% corporate taxpayers’ business can be handled online, of which the online tax declaration rate is over 99%.
In March this year, the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the Central Office and the State Council clearly stated that efforts should be made to build a smart tax with high integration function, high safety performance and high application efficiency, with the service of taxpayers as the center, the electronic invoice reform as the breakthrough and the tax big data as the driving force.
Li Zhi said that the tax authorities will continue to promote the system optimization of law enforcement, service and supervision, realize the integration, integration and upgrading of business processes, institutional norms, information technology, data elements and post responsibility system, achieve a major breakthrough in tax reform and innovation from gradual to systematic integration, and fully help China’s "digital government" construction. In the next step, we will continue to promote three major changes in technology, business and organization, and build four new systems around precise law enforcement, precise service, precise supervision and sincere co-governance, giving full play to the basic, pillar and supportive role of taxation in national governance, and providing strong support for promoting high-quality development.
