Research On Legislation On Tax-Related Information Sharing Mechanism Under The Background Of Digital Taxation

With the continuous maturity and in-depth application of new technologies represented by artificial intelligence,big data and blockchain technology,it has injected new impetus support for the in-depth reform and sustainable development of the country and society,and created a new pattern and new ideas for the innovation of management and service models in various fields of the country and society.Taxation has a basic,pillar and guarantee role in the national governance system,and tax governance capacity is an important component of national governance capacity,and tax collection and management work is an important aspect of reflecting tax governance ability and ensuring national taxation.Modern tax collection and management work has gradually changed from the model of "controlling taxes with tickets" to "managing taxes by numbers".The combination and connection of data generates taxpayers’ tax-related information,and the premise and core of the smooth development of tax collection and management work is to rely on and master taxpayers’ tax-related information.At present,the problem of asymmetric tax-related information in tax collection and management has led to a decrease in taxpayers’ tax compliance,which has become the main bottleneck restricting the exertion of tax efficiency.The inability to fully grasp taxpayers’ tax-related information,the cost of obtaining taxpayers’ tax-related information is too high,and the inability to effectively use it in the face of scattered and huge amounts of tax-related information has become the biggest stubborn problem restricting the tax collection and management work of China’s tax authorities."Tax-related information sharing" is an important embodiment of China’s "tax management with numbers" model in the new era,an important breakthrough point to solve the problem of tax collection and management,and is considered to be the best solution to solve the problem of tax collection and management and improve the modernization of tax governance capabilities.The first chapter of the paper is the basic theoretical elaboration of the tax-related information sharing mechanism,which preliminarily establishes the necessity and rationality of the tax-related information sharing mechanism by demonstrating the legitimacy of the national taxation and tax-related information sharing mechanism.Chapter 2 is to explain the legislative status of China’s tax-related information sharing system,taking the 155 representative tax-related information sharing sample normative documents in China as the starting point,and focusing on the empirical analysis of local tax-related information sharing legislative documents at the form and content levels,summarizing local experience,analyzing institutional problems and underlying cruxes.Chapter 3 introduces the regulation of tax-related information sharing in typical countries and international organizations outside the region,and provides useful reference for the establishment of China’s tax-related information sharing mechanism based on the practical practices of countries and international organizations outside the region in the provision and exchange of tax-related information.Chapter 4 is to combine the introduction of the paper and the content of the first three chapters to provide an architectural idea for China’s tax-related information sharing mechanism,which is elaborated from the top-level layout of the tax-related information sharing mechanism and the supporting system design of the tax-related information sharing mechanism.