Exploration Of The Problems And Countermeasures In The Law Ruling Process Of Tax Information Imposure

The so-called tax information imposure is a new tax collection and management mode that uses modern information technology to dig,integrate and utilize tax-related information in depth and strengthen of tax source management.As early as 2009,the State Administration of Taxation held the National Conference on Tax Collection,Administration and Scientific and Technological Work in Chongqing,and put forward that information management tax is the only way to improve the level of tax collection and management in an all-round way.Since that meeting,the term "information management tax" has appeared frequently in various policies,documents and reports as an official term.The "information management tax" has also entered the research field of finance,taxation and law.Information management Tax combines tax collection and management with information technology,pays attention to tapping the potential value of tax-related information,and shows the characteristics of the era of scientific,refined and informationized tax collection and management.At present,the implementation of information management Tax in our country is conducive to alleviating information asymmetry,ensuring national tax revenue;improving the transparency of collection and management,enhancing tax compliance;conducive to the management of tax risks and scientific decision-making.The connotation and goal of legalization of information management tax are to implement legalism of tax revenue and realize "rule of law" in the field of information management tax.Around the acquisition,sharing and use of tax-related information,through the rational allocation of rights(forces)and obligations,the power of collection,utilization and analysis of tax-related information in the information age is placed under the regulation and restriction of statutory rules,and ultimately the protection of taxpayers' rights and the optimization of collection and management of tax-related authorities are realized.The rule of law injects the value of "good law" into information management tax and the innovative mechanism of "good governance" into information management tax.At present,China is facing four problems in the process of tax administration.The first is the legislation of information management tax.The specific manifestations are as follows: the administrative-led legislative model does not meet the needs of information management tax;the governance concept of priority in collection and management interferes with the balance of interests of legislation;the lack of operational rules weakens the rationality of the system.Secondly,the protection of taxpayers' tax information rights.For example,the legal design of tax-related information protection is imperfect;the safe way of tax-related information circulation is not smooth;and the tax authorities lack awareness of tax-related information protection.The third is the restriction of tax information power of tax authorities.Specifically,there is a certain degree of disorder in the implementation of public powers such as the right to collect information,the right to hold information and the right to use information.The reasons for the disorder are that the tax-related information power of the levy and management organs is increasingly strengthened;the boundaries of tax-related information rights(forces)are not clear;the economic value of tax-related information is gradually highlighted;and the supervision mechanism of tax-related information power of the levy and management organs is not perfect.The fourth is the tax information sharing mechanism.The concrete manifestations are: insufficient legal basis,insufficient sense of cooperation among departments and insufficient supporting procedures for tax-related information sharing.Because of these problems,it objectively hinders the progress of the legalization of information management Tax in China,and is not conducive to the realization of the goal of governing the country by law.It is not conducive to levying taxes according to law by the collection and administration organs,ensuring the principal position of taxpayers,and building a harmonious relationship between tax collection and payment.Therefore,we should take effective measures in combination with the reality of China's tax collection and administration.Firstly,the legislation should be perfected from the two aspects of the Constitution and the Tax Administration Law,so as to provide the corresponding legal support for the information management tax.By promoting the constitutionalization of Taxation legalism,reversing the tendency of taxation legislation to be administrative,and improving the tax-related legal norms at the constitutional level.By amending and perfecting the provisions of Article 1,increasing and perfecting the provisions of the legal protection of taxpayer's tax-related information,increasing and perfecting the provisions of the tax-related information sharing mechanism,and perfecting the tax collection and management law.In legislation,we should pay attention to democracy,openness and scientificity in legislation.Secondly,in view of the protection of taxpayers' tax-related information rights,we should give taxpayers corresponding tax-related information rights on the basis of defining the connotation and scope of tax-related information protection;in the tax collection and management law,we should clearly add protection clauses and the responsibility provisions of tax collection and management organs to provide perfect protection for tax-related rights,and pay attention to strengthening tax-related credit.The propaganda of interest rights protection will cultivate taxpayers' awareness of relevant rights and provide a solid mass basis for the modernization of tax collection and management.We should also establish a restrictive mechanism for tax information power of tax collection and management organs.We should clarify the principles of power exercise,delimit the scope of information power related to taxation,establish hierarchical management of information related to taxation,set up procedures for information management related to taxation,and strengthen supervision over the collection and management organs,so as to promote mutual restriction and promotion of public and private rights.Finally,we should actively respond to the tax-related information sharing mechanism at the level of the rule of law,upgrade the tax-related information sharing mechanism from the policy level to the legal system,and truly unblocked the channels for tax-related information sharing between the collection and management organs and other departments and institutions.