{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,28]],"date-time":"2026-01-28T04:24:46Z","timestamp":1769574286140,"version":"3.49.0"},"reference-count":25,"publisher":"Wiley","license":[{"start":{"date-parts":[[2021,11,30]],"date-time":"2021-11-30T00:00:00Z","timestamp":1638230400000},"content-version":"unspecified","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"Major Project of Fujian Social Science Research Base in 2020","award":["FJ2020JDZ069"],"award-info":[{"award-number":["FJ2020JDZ069"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Scientific Programming"],"published-print":{"date-parts":[[2021,11,30]]},"abstract":"<jats:p>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\u2019s financial operating conditions have been studied for the past ten years, and it is concluded that the company\u2019s 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.<\/jats:p>","DOI":"10.1155\/2021\/7001456","type":"journal-article","created":{"date-parts":[[2021,11,30]],"date-time":"2021-11-30T23:50:13Z","timestamp":1638316213000},"page":"1-10","source":"Crossref","is-referenced-by-count":3,"title":["Application of Big Data Model in Financial Taxation Management"],"prefix":"10.1155","volume":"2021","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-4665-4216","authenticated-orcid":true,"given":"Li","family":"Lin","sequence":"first","affiliation":[{"name":"Accounting School\/Finance and Accounting Research Center, Fujian Jiangxia University, Fuzhou 350108, China"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"311","reference":[{"key":"1","doi-asserted-by":"publisher","DOI":"10.1051\/e3sconf\/202021801053"},{"issue":"20","key":"2","first-page":"11","article-title":"Linqu county build fiscal big data application platform and contribute to the construction of \u201csmart finance\u201d","volume":"2","author":"P. Guo","year":"2019","journal-title":"Fiscal Science"},{"issue":"12","key":"3","first-page":"45","article-title":"The application of artificial intelligence and big data in finance and taxation","volume":"10","author":"Y. J. Cui","year":"2019","journal-title":"Heilongjiang Science"},{"issue":"21","key":"4","first-page":"22","article-title":"Consequences of material weaknesses in tax-related internal controls for financial reporting and earnings management","volume":"12","author":"C. A. Gleason","year":"2009","journal-title":"Ssrn Electronic Journal"},{"issue":"85","key":"5","first-page":"107","article-title":"Research on financial system safety performance under the basis of data","volume":"8","author":"S. Zhu","year":"2014","journal-title":"Mining Environment"},{"key":"6","first-page":"52","article-title":"Design and implementation of electronic network system of taxation based on the internet and big data perspective","author":"C. Peng"},{"key":"7","doi-asserted-by":"publisher","DOI":"10.2308\/accr.2001.76.4.515"},{"issue":"52","key":"8","first-page":"22","article-title":"Discovering drivers of illicit financial flows-trade freedom","volume":"10","author":"S. Yadav","year":"2020","journal-title":"Taxes, and Transfer Pricing"},{"key":"9","doi-asserted-by":"publisher","DOI":"10.1016\/j.intacc.2013.04.003"},{"issue":"3","key":"10","doi-asserted-by":"crossref","first-page":"371","DOI":"10.1086\/599706","article-title":"Financial integration, financial development, and global imbalances","volume":"117","author":"G. Enrique","year":"2009","journal-title":"Journal of Political Economy"},{"key":"11","doi-asserted-by":"crossref","first-page":"93","DOI":"10.1093\/idpl\/ips004","article-title":"Regulating cross-border data flows and privacy in the networked digital environment and global knowledge economy","volume":"2","author":"L. S. Fran\u00e7ois","year":"2012","journal-title":"International Data Privacy Law"},{"issue":"1","key":"12","first-page":"325","article-title":"The effect of credit rating on determinants of audit fees -comparative analysis on listed firms and non-listed firms","volume":"11","author":"K. Su-Keun","year":"2010","journal-title":"Journal of Taxation and Accounting"},{"issue":"2","key":"13","article-title":"Construction of cultural industry development factor model based on factor analysis, artificial intelligence and big data","volume":"82","author":"W. Qin","year":"2021","journal-title":"Microprocessors and Microsystems"},{"issue":"6","key":"14","first-page":"1","article-title":"Tax compliance risk identification and impact factor analysis under the\u201dBig Data\u201dalgorithm","volume":"35","author":"C. Y. Sun","year":"2015","journal-title":"Modern Finance and Economics-Journal of Tianjin University of Finance and Economics"},{"issue":"25","key":"15","first-page":"89","article-title":"Unemployment benefits and financial factors in an agent-based macroeconomic model","volume":"9","author":"L. Riccetti","year":"2014","journal-title":"Economics Discussion Papers"},{"issue":"5","key":"16","first-page":"11","article-title":"2008Tax. fainess dimensions in an Asian context: the Malaysian perspective","volume":"4","author":"A. A. C. Azmi","year":"2014","journal-title":"International Review of Business Research Papers"},{"key":"17","doi-asserted-by":"publisher","DOI":"10.1007\/s10797-020-09632-3"},{"key":"18","doi-asserted-by":"publisher","DOI":"10.1016\/j.jpubeco.2015.06.003"},{"issue":"11","key":"19","first-page":"720","article-title":"Factors influencing tax stamp purchases in Ghana: a case of twifo-AttiMorkwa sub-tax district","volume":"17","author":"S. Amponsah","year":"2016","journal-title":"Journal of Neuroendocrinology"},{"key":"20","first-page":"192","article-title":"A new perspective on individual tax compliance: the role of the income source, audit probability and the chance of being detected","volume":"12","author":"G. \u015etefura","year":"2013","journal-title":"Usv Annals of Economics & Public Administration"},{"key":"21","doi-asserted-by":"publisher","DOI":"10.1016\/j.joep.2012.08.012"},{"key":"22","doi-asserted-by":"publisher","DOI":"10.3326\/fintp.40.1.4"},{"key":"23","doi-asserted-by":"publisher","DOI":"10.1111\/j.1467-9930.2007.00248.x"},{"key":"24","doi-asserted-by":"publisher","DOI":"10.1016\/j.jebo.2006.08.006"},{"key":"25","doi-asserted-by":"publisher","DOI":"10.1017\/S1062798703000346"}],"container-title":["Scientific Programming"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/downloads.hindawi.com\/journals\/sp\/2021\/7001456.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/downloads.hindawi.com\/journals\/sp\/2021\/7001456.xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"http:\/\/downloads.hindawi.com\/journals\/sp\/2021\/7001456.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2021,11,30]],"date-time":"2021-11-30T23:50:32Z","timestamp":1638316232000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.hindawi.com\/journals\/sp\/2021\/7001456\/"}},"subtitle":[],"editor":[{"given":"Sikandar","family":"Ali","sequence":"additional","affiliation":[],"role":[{"role":"editor","vocabulary":"crossref"}]}],"short-title":[],"issued":{"date-parts":[[2021,11,30]]},"references-count":25,"alternative-id":["7001456","7001456"],"URL":"https:\/\/doi.org\/10.1155\/2021\/7001456","relation":{},"ISSN":["1875-919X","1058-9244"],"issn-type":[{"value":"1875-919X","type":"electronic"},{"value":"1058-9244","type":"print"}],"subject":[],"published":{"date-parts":[[2021,11,30]]}}}