Research On The Construction Of Third-party Tax-related Information Sharing Mechanism In Qujing City

With the continuous development of current information technology,the tax environment is more complex,hotline both sides seriously the problem of asymmetric information in tax collection and management of increasingly highlight,bring serious challenge revenue management.Tax information is scattered in government departments,institutions and the social organizations and individuals,the third party payment information unrealized integration effectively,and thus resulting in the loss of tax department blind area and tax regulation,to some extent hindered the modernization of tax management ability and management system development.Complete with the local tax collection and administration system reform,the implementation of personal income tax reform,cultivated land usage tax legislation,social security responsibility transfer and payment system of non-taxable income and a series of tax reform,tax department how to timely and effective use of third-party tax-related information,improve the tax authorities for tax information of monitoring ability,promote the taxpayers to comply with tax law,as a challenge.The third party tax-related information mainly refers to the information that may affect the tax collection and management in the production and business activities,but is closely related to the taxpayer's production and business activities,and does not exist in the hands of the tax department or the taxpayer,but is independent of the tax collection and payment parties.These information can be an important breakthrough for tax authorities to dig out revenue,increase revenue,strengthen tax collection and management,and promote taxpayers to comply with the tax law.Third-party tax-related information sharing mechanism in Qujing city as the research object,mainly from the asymmetric information theory and collaborative governance theory Angle,analyzing the significance of information to a third party in the middle of the tax collection and administration,introduces the practice of Qujing city in recent years,as well as practical results,and combining with the pointed out that the collection Qujing city current low degree of information sharing,information sharing channelimpeded,the safety and data analysis using tax-related information sharing is not deep,and deeply analyze the reasons.Some provinces and cities in China have also made a lot of useful exploration and provided a lot of useful experience in carrying out tax-related information.This paper uses literature method,comparison analysis method,based on the above analysis,combined the actual collection and management to improve the Qujing city third-party tax-related information sharing mechanism construction,promote the Qujing city tax department to improve collection efficiency,put forward a sound guarantee mechanism and build a third-party tax-related information sharing,improve the mechanism of collaboration between government departments,set up data platform to strengthen technical support,deepening of four aspects,such as data analysis using the countermeasure and the suggestion.