Affiliation:
1. Accounting School/Finance and Accounting Research Center, Fujian Jiangxia University, Fuzhou 350108, China
Abstract
We have entered an era of information technology. Many financial and taxation management tasks have been applied to big data technology. Through big data technology, we can efficiently collect data and Internet information, realize efficient management of information, and establish a complete set of tax database. The research results of the article show the following. (1) We analyze the application status of big data technology and put forward the problems and solutions in data processing in our country. (2) Most financial managers of small and medium-sized enterprises are rather vague about the definition of taxation. Training in this area should be strengthened. Taking the industrial chain of Chinese enterprises as the survey object, the concept of taxation compliance and influencing factors have been elaborated, and a taxation respect model has been established. The investigation method can be analyzed through the model. (3) We established the coefficient of variation model with Pilka coefficient and found that the main business income has the highest correlation with the value-added tax payable and has the strongest linear relationship; the correlation between return on assets and value-added tax payable is the weakest, and there is a weak relationship. There is a strong negative correlation between sales profit margin and VAT payable (4) Taking a pharmaceutical company in our country as the subject of investigation, the company’s financial operating conditions have been studied for the past ten years, and it is concluded that the company’s main business income is increasing year by year, and the corresponding tax revenue is also increasing, and the tax growth rate is relatively unstable. Among them, the financial risk coefficient of corporate income tax is the largest.
Funder
Major Project of Fujian Social Science Research Base in 2020
Subject
Computer Science Applications,Software
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