Research On Infomation Sharing Mechanism Of Third Party Tax Sharing

With the advent of the information age,the speed of information transmission,storage and exchange is faster and faster.Information plays an increasingly important role in economic society.Information has also become an important resource and plays a pivotal role.For tax authorities,in the impact of the information tide,the environment of tax source management is becoming more and more complex.Many tax-related information is scattered in different departments,resulting in information asymmetry between taxpayers and tax authorities.Taxpayers have comprehensive and key information about operation and finance,while tax authorities have less information,which leads to the passive position of tax authorities in tax collection and management.The phenomenon of tax payers' concealed income paying less tax often occurs,which destroys the social and economic order and is not conducive to tax collection and management work of tax authorities.The development is not conducive to giving full play to the role of tax in regulating the economy and creating a fair tax management environment.Under the current situation,how to effectively collect third-party tax-related information,build a tax-related information sharing platform,and improve the quality and efficiency of tax collection and management has become one of the most concerned issues of tax authorities.Starting from the construction of the third party tax sharing mechanism,this paper first introduces the concept of information asymmetry,the optimal tax system theory and the entrepreneurial government theory,and applies the concepts of tax source management,third party tax related information and Internet plus tax to establish the necessity and feasibility of constructing the third party tax sharing mechanism.Secondly,take the third-party tax-related information sharing work of Dali State Tax System as an example,summarize and analyze the main difficulties faced by the third-party tax-related information sharing work at present: lack of legal system support,poor operation of inter-departmental collaboration linkage mechanism,inadequate depth of data analysis and utilization,third-party tax-related information.At last,through the analysis of the difficulties faced and the summary of the domestic and foreign practice and research experience,it is concluded that the main ways to construct the third-party tax-related information sharing mechanism are as follows:first,to speed up the construction of the third-party tax-related information sharing system.According to the requirements of the General Plan for Deepening the Reform of Fiscal and Tax System,we should optimize and adjust the opportunity of tax system structure,establish and improve the safeguard system of third-party tax-related information sharing system;second,we should build a third-party tax-related information sharing platform,clarify the main responsibility,clarify the division of responsibilities,and make the sharing platform not only for tax affairs,but also for tax affairs.Departmental service is also a platform that other departments need to serve for information sharing work.Thirdly,we should speed up the training of informationized talents,strengthen data analysis,and pay attention to the training of informationized talents,especially those who are proficient in massive data analysis,so as to provide quality data analysis for tax collection and management of tax departments.Fourthly,we should formulate reasonable supervision.The supervision and evaluation system shall formulate scientific and reasonable system norms for third-party tax-related information providers,users and managers,clearly stipulate the rights and obligations of all parties,strengthen supervision and implementation,and ensure the orderly operation of the sharing platform.The purpose of this paper is to optimize and improve the third party tax-related information sharing mechanism,minimize the negative impact of information asymmetry on tax collection and management,improve the quality and efficiency of tax collection and management in Dali State Tax System,effectively plug the loopholes in tax sources,and solve the difficulties in actual tax collection and management.