Research On The Taxation Management By Information Issues Of Wuhan Municipal Taxation Bureau

In the age of information,the development of network technology change rapidly, and the development of market economy too. The taxpayer’s organization form, operation mode, and the scope of business is always changing. The difficulty and complexity of tax source management is also increasing. The two sides of information asymmetry phenomena have become increasingly prominent. The traditional tax management model has been unable to fully adapt to the new requirements of collection development. Tax collection methods should advance with the times, in order to adapt to the modern economic situation of constant development and change. In this case, steadily push forward the information tube tax has become represent the general trend.In this paper, based on the theory of information economics advanced, the information asymmetry factors of current tax collection and management in the main problems:The first is the asymmetric information between tax authorities and taxpayers. The tax authorities and taxpayers is both the interests of the game, the tax authority in order to get more revenue, and constantly improve the taxation system, strengthening tax levy, the taxpayer in order to win the maximum profits, in the interest of induction, doing all it can to evade tax; The second is the asymmetric information between tax authorities and tax officials. Tax staff are closer to the taxpayer in the tax collection and administration, and to master more tax information, and the tax authorities is difficult to grasp the information, thus, tax staff has the information superiority. When the demand for tax personnel (salary, welfare etc.) is not satisfied, it may produce the tax law enforcement risk because of its information;The third is the asymmetric information between tax authorities at a lower level. Mainly because of the lower bodies because the closer to the taxpayer, relatively speaking on various tax local conditions more understanding than the organ at a higher level, the higher tax authorities can only be issued by the various task index, assessment indicators, to realize to the tax authorities at a lower level of supervision, and the tax authorities at a lower level to assign the task, there will inevitably be different degree or the local tax; The fourth is the asymmetric information between tax authorities and other departments, is the first country, tax information asymmetry, which is unique to China’s local tax system, caused by the. The second is the tax system with other departments such as information asymmetry between financial, banking, public security, customs, industry and Commerce Bureau of real estate, and so on, exchange mechanism for not establishing a long-term effective, resulting in some taxpayers make use of information between the loopholes to avoid paying taxes. The problem of asymmetric information in tax management level greatly restricts the increase, in violation of the tax fair principle, is not conducive to play the function of increasing tax.Wuhan Municipal Local Taxation Bureau through the exploration and practice of more than ten years, has got certain scale in terms of tax information construction. Wuhan Municipal Local Taxation Bureau pointed out that the creation of "learning, innovation, service" and "work responsibility, information management, assessment standard" the tax authorities, And through the development of tax risk management and tax data cleaning and a series of important measures to continue to intensify information tube tax in recent years, continuously improve the tube tax by information technology, by the way of "Technology and management", Both information technology and tax management application, Gradually deepening the reform of tax professional, made some achievements and accumulated some experience. It also exposes some problems. This article author Wuhan City Bureau of information to promote the frontline, the Wuhan Municipal Local Taxation Bureau Information some appearance problems of tax in the process of implementing, in-depth research and analysis by using the theory of information economics, points out that the fundamental way to solve these problems is to eliminate factors existing in various asymmetric information, at the same time, the use of advanced information technology to enhance information tube tax strategy, technology support and guarantee safe and reliable network operation:(1)The specification of tax-related information quality management;(2) the strengthening mechanism of coordination and communication department;(3) the tax increases the level of risk management;(4)the strengthening personnel information quality construction;(5)improve the network security level.Vigorously promoting international will be a nationwide promotion information tube tax and national tax administration of the Golden Tax Project,these are worthy of our reference and study.