Study On The Tax-related Information Sharing Between Departments Of County-level Government

Tax-related information is the basic basis for tax authorities to implement tax collection and management.It is necessary to comprehensively,quickly and accurately obtain tax-related information to promote the modernization of tax administration,which is an important part of the modernization of national governance system and governance capacity.For a long time,limited by ideological cognition,legal system,management means and other factors,the way of tax authorities to obtain tax-related information of taxpayers is limited and backward,and there is a serious information asymmetry between the two sides.In recent years,with the social change and rapid economic development,the tax source is becoming increasingly hidden and complex,and the information asymmetry is becoming more and more severe.As a result,the first-line comprehensive tax management,namely the county-level tax management,is facing increasingly serious tax loss and increasing law enforcement risks,which deviates greatly from the reform direction of tax administration modernization.Solving the problem of tax-related information acquisition in county-level tax administration has become an urgent task in tax modernization.Since a large proportion of tax-related information is in the hands of a third party other than the tax department,especially other government functional departments and their related institutions in the third party,solving the problem of sharing tax-related information between county-level government departments has become the key to deal with the information asymmetry in tax administration.In this paper,on the basis of a lot of literature research at home and abroad,based on information sharing general theory,by choosing Y county as an example,the current situation of the tax-related information sharing between government departments at the county level of our country is analyzed,revealing the tax-related information sharing problems between government departments at the county level in China at present,and analyzedthe main reasons for the problems,including the tax-related information sharing consciousness,lack of legal basis tax-related information sharing,tax-related information sharing process construction are leaky,source department interests game.On this basis,this paper puts forward some suggestions for optimizing the sharing of tax-related information between departments of county-level governments in China,trying to promote the practical development of the sharing of tax-related information between departments of county-level governments,enrich and improve the theoretical research on the sharing of tax-related information in China.