Research On The Construction Of Tax Information Sharing Mechanism In Heilongjiang Province

With the development of social economy and information technology,there are more taxpayers and more diversified business methods making the tax environment more complex.In this case,the way of traditional tax-related information collection and collation is more and more obvious,which is of low efficiency,aging difference,narrow range and low accuracy.These cause more and more tax information asymmetry statuses between taxpayers and revenues.The lack of effective collection management means for tax information would bring great difficulties of tax administration work,which would increase the likelihood of tax risk obviously.How to make sure that it is accurate tax information,as much as possible,is the key to influence the quality of tax collection management.Establishing a tax information sharing mechanism could ensure the tax authorities can handle tax information of taxpayers totally and accurately.This is very significant of strengthening management of tax fund,reducing tax loss,increasing efficiency of taxes,promoting quality of collection,promoting reform of collection,and so on.This paper defines connotation and characteristics of tax information and tax information sharing by literature research method,empirical approach and other methods.Analyze what their advanced experience can bring us enlightenment,by comparative approach to discuss practical experience in tax information sharing of some developed countries.To judge the top-level design idea of tax information sharing,by sharing relevant policies on existing tax information.After summarizing analysis of the problems and the specific causes of Heilongjiang's tax related information sharing,this paper in view of the problems of insufficient informatization construction in Heilongjiang Province,poor participation of tax information holders,low utilization of data mining,and imperfect information security,puts forward concrete measures for building tax information sharing mechanism in Heilongjiang Province.We can build a sound mechanism for tax information sharing by building a legal system,establishing a policy system,speeding up platform construction,training qualified personnel,and enhancing security so as to reduce the cost of taxation,improve the efficiency of tax collection and management,and enhance the compliance with tax laws,to improve taxpayer satisfaction.