Research On Tax-related Information Sharing Problems And Countermeasures In Tax Payment Credit Management

In the socialist market economy is becoming more and more mature today,the establishment and improvement of social credit system is particularly important,and the tax payment credit management system is of great importance to the construction of the whole social credit system.Due to information asymmetry,tax authorities need to obtain a large amount of external tax-related information in tax payment credit management to grasp the real situation of taxpayers,so as to make objective tax payment credit evaluation and provide better tax payment management services.Therefore,the development of tax-related information sharing is the key to the construction of tax credit management system.In recent years,tax-related information sharing in tax credit management has become increasingly prominent.This paper takes Tai’an city as the research object,adopts case study method and semi-structured interview method,and collates related literature on tax credit management and tax-related information sharing,and analyzes the necessity of tax-related information sharing in tax credit management by using information asymmetry theory.Through the integrity government theory,analyzes how to improve the ability of tax authority to handle tax information sharing in tax credit management,thus establishing and perfecting the tax credit management system in our country.This paper first introduces the relevant concepts of the paper,and expounds the subject,content,use,mode and operation mechanism of tax-related information sharing in Tai ’an tax credit management.Secondly,according to the integrity of the government theory analyze the fords the tax credit management problems of information sharing,mainly including information sharing of the operability is not strong,the multi-agent validity due to the sharing the information insufficiency,the tax to help share the enthusiasm is not high,low level of socialization of credit application,these problems make fords the tax credit management information sharing level ascending slowly,Failure to play the real role of tax-related information sharing to form an effective tax credit management system.Then,this paper analyzes the causes of tax-related information sharing problems in tax credit management from four perspectives:the lack of legal administrative authority of the sharing subject,the lack of overall planning of multi-subject sharing procedures,the absence of organizational guarantee in co-construction and sharing,and the influence of social environment on information sharing.Finally,reference the domestic and foreign mature experience,combined with China’s national conditions and related theory,from the perfect legal system of credit information sharing,the implementation of the overall planning to promote information sharing,collaboration to provide organizational guarantee for sharing,strengthening the construction of tax credit system consensus paper discussed four strategies,promote the fords the tax credit management information sharing,improve the tax credit management system construction,Realize the fusion of tax credit and social credit,promote the development of our social credit system.