[Retracted] Research on Tax Collection and Administration Application and Legal Issues Based on Big Data Analysis

Table 1

Comparison of tax collection and administration modes in different periods.

Stage division	Stage I	Stage II	Phase III	Phase IV
Life period	The planning economy period, 1985	1985-1997	1997-2009	2009-the future
Characteristics of the times	Agricultural era	Industrial age	The internet era	Information age
Collection and management mode	Management household system	Steward system	Steward system	Tube number system
Collection and management procedures	Capital process	Operation flow	Operation flow	Information flow
Collection and management means	Hand operation	Hand operation	Computer + database	Big data technology
Collection and management mode	Tax administrators manage households	Collection, management, inspection and phase separation	“Thirty-four words”; Policy	“Thirty-four character” policy + “strengthen management”