With the popularity of e-government affairs in our country, relatively independent, complete and accurate information systems were gradually established by the public administration. And a lot of tax-related information is scattered in different government departments. The Comprehensive Tax Administration System is an important carrier, which is acting on exchanging tax-related information and sharing resources between the government departments. Sharing the third-party information through the Comprehensive Tax Administration System, is advantageous for the tax authority to improve the quality and effect of taxation management, and is better to display the function of the tax by raising the financial capital, regulating economy and adjusting the distribution. Fully applied the third-party information with the Comprehensive Tax Administration System, plays an important role in losing tax by Information Asymmetry between the tax authority and taxpayers, a taxpayer faith to tax payment with the law, and improve management efficiency and optimization of tax sources.This paper adopts literature research method, comparative method and case analysis method to study the Present Situation of the application of Comprehensive Tax Administration System for Guangzhou Municipal Office SAT. It mainly studies the two angles of the external environment and internal application level to solve the key problems, basing on the competence and the responsibilities of the application of Comprehensive Tax Administration System for Guangzhou Municipal Office SAT. Focuses on the typical cases of the tax authority deepen applied to the Comprehensive Tax Administration System to highlight its feasibility, importance and necessity, such as matching registration information from the ministry of commerce and industry in order to strengthen the management of household registration, and the significance of the real estate tax assessment using the third party information. It contrasts with the advanced application experience of the third party information on tax collection and management home and abroad, to extrude the gap between the application of tax information in our country and developed country. Explores the Comprehensive Tax Administration System’s key application process and feasible program, by adsorbing positive results of Business Process Reengineering, and to aim at minimizing the influence in losing tax by Information Asymmetry between the tax authority and taxpayers, improving the quality and effect of taxation management. |