Tax Collection And Management In The Third Party To Assist Research

With the socialist market economy continues to further promotation, the socio-economic situation has undergone great changes, forms of ownership, industry, ownership structure has undergone major changes, the taxpayer’s business model, accounting forms and methods of distribution, etc. has been a fundamental changes in the number of taxpayers a substantial increase, in this case, relying solely on the power of tax authorities is difficult to implement effective control of tax sources. Tax-related information to grasp the "third party" levied for the two sides, such as economic authorities, associated counterparties, the tax authorities can not be timely, comprehensive, accurate understanding and knowledge of a large number of tax-related information to some unscrupulous taxpayers to avoid paying taxes has left a certain gap, difficult to achieve due taxes, resulting in the loss of tax revenue to the tax administration has brought many difficulties and challenges.In recent years, despite the countries, provinces, municipalities and third-party assistance in tax collection, a number of attempts, such as State and Local industry and commerce, quality inspection department of the Joint Accreditation; tax, land tax, banking, financial, tax library CUPnetwork, but the department for assistance, the amount of information provided is far less than to strengthen the tax collection requirements. Assist in the implementation process, there are many constraints, it is difficult to operate smoothly.This article aims to multi-angle analysis of a third party to assist in the implementation of the existing problems in the operation, constraints, and the work practice and research. In this paper, take the following:First, the method of literature review. Through the collection, read a lot of literature, information, understanding and grasp of the present status quo of China’s third-party co-tax, to extract the typical point of view, to lay the foundation for further study and propose the thesis. Summary of the law. Read through the literature, analysis of case, review the latest research achievements at home and abroad and the mainstream view, which summed up the law to form their own views. Third, the survey method. Depth tax collection line, the work of research, to see for themselves the real situation of the primary sources of revenue management and the real needs of third parties to assist understanding of the taxpayers get tax QOS summary of the current third party to assist the shortcomings in the work, raised from information assistance, drawing on the experience of developed countries, the establishment of specific measures and methods to assist mode.