Mode Construction of “Managing the Real Estate Tax by Information†in the Big-data Times

Abstract

With the development of the application of the big data technology, the tax information management, especially the information management of the real estate tax is feasible and urgent. Thus, it is essential to understand the necessity of fastening the construction of “managing tax by information†in the historical background of the big data and to explore a new way to construct a suitable mode of “managing the real estate tax by information†on the basis of learning from developed countries and taking full advantage of the big data development. According to this research, in order to acquire the external tax-related information so as to provide the substantial legal guarantees to “managing tax by informationâ€, the taxation authority should be specifically empowered through Law on the Tax Collection and Administration. The research methods mainly adopted in this research are the literature research method, the case method and the interview method, and case studies are used in small scale.