本文主要以信息化风险管理理论作为理论基础,以大数据时代“互联网+税务”的发展新形态为技术导向。从车购税征管风险控制和实现精细化管理的角度,对当前本市车购税征管工作的现状、征管工作中存在的问题、加强和完善车购税征管的对策设想以及大数据时代的车购税征管改革展望等四个层面进行了阐释。 This paper is mainly based on the informational risk management theory as the theoretical basis and the new form of “Internet + taxation” in the era of big data as technology-oriented. From the perspective of the risk control of vehicle purchase tax collection and management and the realization of meticulous management, this paper analyzes the current situation of vehicle purchase tax collection and management in this Municipality, the existing problems in collection and management work, the countermeasures and suggestions for strengthening tax collection and management of vehicle purchase tax, The tax collection and management reform outlook four levels were explained.