Research on the Collection of Computer Big Data Technology in the Sales Tax of Hainan

This paper uses computer big data technology and according to the “Hainan Free Trade Port Construction Overall Plan” on the Hainan Free Trade Port sales tax and the Hainan Free Trade Port and the mainland's regulations on the flow of goods. We have explored and analyzed the status quo of sales tax in Hainan Free Trade Port, the types of possible options, the way of implementation, and the connection mechanism with the mainland value-added tax. We use computer learning to establish a compliance risk model for sales tax payments, identify risk levels, and use association rule algorithms to pinpoint the factors that affect tax compliance risk to financial indicators such as income, costs, and expenses. The universality of this method has reference value for the analysis of the sales tax micro-data, complex data and big data of Hainan Free Trade Port.