| For a long time,due to information asymmetry between taxpayers and tax authorities,tax authorities have been unable to accurately determine the amount of tax payable,leading to repeated prohibitions of tax evasion.The sharing of third-party tax related information is an effective means to eliminate information asymmetry between taxpayers and taxpayers.Tax authorities obtain information from third parties who are aware of taxpayers’ tax related behavior,verify and confirm the authenticity and completeness of self declared information,and thus prevent the occurrence of tax evasion.China’s tax authorities have long recognized the importance of third-party tax related information sharing,and have made many explorations and attempts in this regard.However,from the current practical situation in various regions,there are still problems with poor results.With the development of information technology,taxpayers’ methods of tax evasion have become more diverse and covert,and tax evasion has become increasingly serious.The huge amount of tax evasion has caused great dissatisfaction in society.Currently,socialism with Chinese characteristics has entered a new era,and social fairness is receiving increasing attention.Taxation is given high expectations due to its role in regulating income distribution and maintaining social fairness and justice.Tax inspection is an important component of tax collection and management,playing an irreplaceable role in combating tax evasion and maintaining social fairness and justice.Therefore,it is necessary and urgent to optimize the sharing of third-party tax related information and improve the quality and efficiency of tax inspection work.The paper is divided into 5 parts.On the basis of the introduction,the core concepts and theoretical foundation of Chapter 1,Chapter 2 of the paper analyzes the current situation of third-party tax related information sharing in L city’s tax inspection.It specifically discusses the organizational structure,sharing subjects and characteristics,sharing channels,exploration practices,achievements,and main problems of L city’s tax inspection;The third chapter of the paper explores the sharing mechanism of third-party tax related information in tax inspections,the fourth chapter analyzes the causes of the problem of third-party tax related information sharing in tax inspections,and the fifth chapter proposes corresponding countermeasures.Through research,it has been found that there are four main mechanisms for third-party tax related information sharing in tax inspections,namely legal protection mechanisms,collaborative tax governance mechanisms,information technology mechanisms,and confidentiality and risk prevention mechanisms.There are four main reasons for the sharing of third-party tax related information in current tax inspections in L city,namely inadequate legal protection;Inadequate implementation of collaborative tax governance;Inadequate application of information technology;The confidentiality and risk prevention mechanism is not sound.In order to effectively promote the resolution of third-party tax related information sharing issues in L city’s tax inspection,a top-level design of legal protection should be done well;Make specific designs for collaborative tax governance;Design supporting information technology tools;Assist in designing confidentiality and risk prevention measures. |
