Research On Taxinformation Management Of Zhuhai Municipal Local Taxation Bureau

In today’s information era, along with the rapid social and economic development and diversification and continuous innovation of organizational forms, operating modes and operating business of taxpayers, the difficulty and complexity of tax collection and management have gradually increased. The Pearl River Delta region, as a leader in the Chinese economic development, has suffered a contradiction between high-speed growth of tax collection andmanagement tasks and serious shortages of tax-administrating human resources, so severe challenges have been presented to tax authorities. The traditional tax collection and management means can no longer meet new requirements of the existing taxation cause. As a result, it is quite imperative to conduct tax information management.In this paper, the Zhuhai Municipal Local Taxation Bureau is taken as the research object. On the basis of the actual situation of the tax information management in Zhuhai Municipal Local Taxation Bureau, methods of field investigation and case study are applied to discuss strategies and recommendations for improving tax informationmanagement.Firstly, information asymmetry taxation compliance and tax risk management, as three theories for explaining tax information management, are introduced. Secondly, based on practical work, the author makes a case study of the current situation of tax information management by Zhuhai Municipal Local Taxation Bureau, and detects common problems existing in the current tax information management. Moreover, the tax information management experience of the United States, Germany, Italy, Australia and other developed countries, which the Zhuhai Municipal Local Taxation Bureau can draw lessons from, is summarized. Lastly, on the basis of advanced experience of developed countries in tax information management, following strategies and recommendations are put forward to solve problems existing in tax information management of Zhuhai Municipal Local Taxation Bureau and improve its tax informationmanagement. Develop a unified tax information flow-centered tax collection and management system; perfect norms for collecting tax information; strengthen ability of analyzing and using tax information; improve the tax information management mechanism building; reinforce the tax personnel team building. Ideas and suggestions for tax information management put forward in this paper can help the Zhuhai Municipal Local Taxation Bureau to increase compliance with tax laws, tax collection rates, strengthen tax resource monitoring, plug loopholes in tax collection and management, promote standardized tax law enforcement and prevent tax law enforcement risks, and also provide reference to implement tax information management in the entire Chinese tax system.