Research On The System Of Tax Information Sharing

Tax information sharing is an urgent need to raise the efficiency of tax collection and administration,and to implement tax legalization and standardization.And it should also become an important task for the modernization of tax collection and administration in China.For the moment,many issues still exist in the tax information sharing.For example,the sharing body is not clear,sharing behaviour is lack of timeliness,information confidentiality is insufficient,and the intensity of accountability is not enough,etc.Therefore,it has become an urgent task for the construction of tax information sharing system to further study the problems of tax information sharing and to formulate corresponding countermeasures.This paper discusses the status quo of tax information sharing between internal and external tax authorities,to excavate problems in the system of tax information sharing,to establish basic principles of tax information sharing system,to perfect the system of tax information sharing,and finally,to promote the legal system construction of tax information sharing in our country.Beyond instruction and conclusion,this paper consists of five parts:The first part is general problem of tax information sharing.It clearly defines the basic connotation of tax information sharing,summerises the characteristics of tax information sharing,and analyses the necessity of tax information sharing.The second part is to analyze the current situation of tax information sharing.This part analyzes the practical status quo on tax information sharing between internal tax departments,tax departments and taxpayer,and between tax departments and the third party.It points out that the tax information failed to effectively share may cause such issues as tax evasion and illegal tax evasion.The third part is to comb tax information sharing system and to analyze mainly problems of them.First of all,it combs tax information sharing system from tax department,tax department and taxpayer,and tax department and third party.Secondly,it analyzes the main problems existing in the tax information sharing system: firstly,the body of tax information sharing is not clear,so that the tax information sharing is not sufficient;secondly,the aging system is not perfect,so that the tax information sharing is not timely;thirdly,the confidentiality system is not complete,so that the participants are reluctant to share information;fourthly,the accountability system has not yet been followed up,so that some participants' sharing behaviours lead to infringement,whereas there's no acts to regulate them.The forth part is to perfect the system of tax information sharing.Specifically,it includes the following 7 countermeasures: firstly,to establish the basic principles of tax information sharing system,mainly to establish the principle of tax law and proportion principle;secondly,to improve tax collection and management legislation,mainly to revise the corresponding contents of tax information sharing in Tax Collection and Administration Law(hereinafter referred to as the Tax Administration Law),and to formulate special legislation of tax information sharing;thirdly,to clarify the body of tax information sharing in order to enrich its scope and clear its sharing obligations;fourthly,to reconstruct the time-limitation system of tax information sharing in order to urge all participants to fulfill their sharing obligations in time;fifthly,to optimize the confidentiality system of tax information sharing in order to balance the rights(power)and rights of the sharing participants;sixthly,to set up a tax information sharing directory management and filing system,because directory management system will help to clarify and follow up the main content of tax information sharing and filing system will help to improve the accuracy of accountability after infringement occurred;seventhly,to improve the accountability system of tax information sharing,and to clarify the object,cause and process of accountability,so as to ensure the rights and interests of sharing participants.