A Study Of Taxation Management By Information Issues

In recent years, the development and change of economics and society and the reform of tax revenue work have brought new requirements and challenges to tax revenue work. The substantial increase of tax payer's amount results in great increase of per-capita presidia taxpayers for taxation authorities' workers. Further more, organizational forms, operation practice and operation business of taxpayers are innovating continuously. It is increasing of tax levy and management complexity and working difficulty. General concluding, the key point is that the information asymmetry between levy tax side and taxpayers side becomes clearer and clearer, for example, taxation authority have not collected the complete information of taxation, and tax payers have not gotten the full information of taxation policy from taxation authority. Therefore, the top priority in our state taxation work is how to solve the problem of information asymmetry between levy tax side and taxpayer's side and realizing taxation management by information.This thesis starts from the theoretical basis of taxation management by information, firstly, expatiating on the two theories of taxation management by information: Information asymmetry theory and tax risk theory. Secondly, anglicizing the taxation management by information present situation in our nationwide taxation authorities, dissecting the exiting problems in present taxation management by information by anglicizing taxation management by information current status of Zhengzhou Local Taxation Bureau, thirdly, using the practical experience of foreign countries'taxation management by information and applying case studying method and experience summarizing method, trying to study and analysis the basic theory of our state's taxation management by information, and coming to bring forward the thought for solving the problem of taxation management by information, for example, the quality of information of taxation is not high, the analysis of information is not deep, tax authorities of the business sector and technology sector is not integrated, leading to the information technology could not fully to support for the job.At last, introducing the theoretical basis of taxation management by information, the presenting, background and significance of taxation management by information definition, introducing the present situation of taxation management by information in our nationwide taxation authorities, and illustrated by the case of Zhengzhou Local Taxation Bureau, being based on analyzing the present of taxation management by information of Zhengzhou Local Taxation Bureau, analyzing the exiting problem of present taxation management by information and finding out the reason generating taxation management by information problems, putting forward strategy for solving the problems of taxation management by information, for example, establishing the duties of the information collected norms and standards, increasing using of information of taxation, improving information of taxation of the computer security of network development, strengthening the tax authorities of the business sector and taxation of the technical department, strengthening training of the tax system personal with combined abilities in knowledge, and so on.