Research On Tax Source Management Model Reform Of Czmosat Tax Informatization

With the rapid development of the computer and Internet technology, information construction infiltrated into economic, political, cultural and other fields of our country, In the eighteen fifties until now, the whole informatization construction obtained great progress.China’s taxation informatization development for nearly thirty years, The scientific, professional, informatization degree of tax source managementis is greatly improved.But for many years our country taxation informatization focus too much on tax internal construction, ignore to the tax external extension, the taxpayers tax information resource has not been fully utilized by the tax authorities, to the country’s tax revenue to bring a certain degree of loss.The State Administration of taxation(SAT) is timely put forward thought about information management tax,’make full use of advanced information technology, focused on solving the problem of asymmetry of information between the collection and the payment’. In the paper, in the information management tax guidance, based on the CZMOSAT (CZ municipal office,state administration taxation) information asymmetry problems, explore the use of information technology to solve the asymmetry of information, to promote the level of tax source management.This article from the angle of collection, analysis, utilization of the tax information, study of tax source management informationization the development history and current situation of CZMOSAT, found that the current tax management of CZMOSAT existence some questions: The tax authorities for tax information authenticity, usability is not high; obtaining dynamic information ability; information system coverage; collecting the standard caliber inconsistent.Combined with the theory of information asymmetry, this article in view of the current tax management problems of CZMOSAT, put forward to The Factual Information Oriented Model—FIOM. The mode features:factual information acquisition from the source; the application of Internet of things technology, to realize the automatic acquisition; social integration of the tax source management informatization; flat organizations.FIOM model using the networking technology on factual information gathering on the origin of the taxpayers’ production and management, by constructing a comprehensive tax source management platform, to provide effective data for the tax source management, strengthen the tax source management, prevent steal, cheat, escape, evasion behavior of taxpayers, reduce the loss of state revenue.At the same time, the comprehensive tax source management platform for the taxpayer to provide policies and regulations support, minimize the taxpayer unnecessary losses by the policy information deficiency,And the model are strong feasibility in the scheme, technology, the economy and community.The FIOM model is keeping pace with SAT information management tax working train of thought, accord with our country tax information development trend, has timeliness and progressiveness.