Source: OECD Forum on Tax Administration Project C, Broader Digital Landscape strand Intelligent risk assessment refers to the prediction and assessment of potential tax risks through machine learning algorithms, and taking preventive measures in advance. Intelligent risk assessment can improve the ability of tax authorities to identify tax risks in time, realize quantitative risk assessment in massive tax data, optimize tax management process, realize efficiency and automation of tax management, establish intelligent tax risk early warning mechanism and improve the accuracy of tax risk management. Use cases in different countries. ---------------------------------- In terms of risk monitoring, China has established a taxpayer blood relationship map to solve the tax collection and management problem caused by the change of interest flow caused by abnormal transactions. The Netherlands classifies and manages natural taxpayers, targeting taxpayers with certain identity labels. The general tax department will take the lead in screening high-income and high-net-worth people, and then decide whether it needs to be extended to other groups according to the situation; On the combination of intelligent risk assessment and data management, Italy, New Zealand and other countries combine data analysis with tax risk efficiently through professional data analysis tools, which greatly improves the identification of tax risk. Singapore embeds the data analysis before and after the refund of goods and services tax into the refund processing, and now it can be deployed almost in real time in the refund stage, which improves the identification of wrong or high-risk claims and reduces the number of low-risk refunds examined manually. China has established a special management module in the fourth phase of golden tax development, which realizes all-round management functions such as automatic collection of data related to new economic formats, analysis of economic tax indicators, induction of industry characteristics, early warning of potential problems, and unified supervision across taxes.