The Research On Tax Resources Monitoring Of The Third Part Information Application

With the improvement of China’s market economy, the socio-economic situationis changing, and the tax environment is becoming more and more complex. Taxinformation asymmetry has become more apparent between both sides, while the taxdepartment is lack of control means and severe power, tax evasion phenomenon alsooccurred. Traditional means of the tax department can not meet the requirements of thecurrent tax sources monitoring, which the tax department need to search new ways tocrack these problems. As a part of tax information, third party information can solvethe problem of information asymmetry, and improving the degree of tax compliance.How to effectively utilize third party information, expand tax sources monitoring goaland ensure tax sources monitoring performance, which has become a current importanttopic for the tax department.There are two main ways that the tax authorities use third-party information tomonitor tax sources, namely the "point" information platform that initiative to obtaintax-related information from third parties and Zonghezhishui platform to third parties,these two methods play an important role. However, due to tax-related legal to thirdparty information using has not been perfect, and the more complex tax environmentand other reasons, there are some problems to each of these two approaches.The paper takes the application of a third-party tax-related information for astarting point, firstly making a theoretical analysis of the necessity,feasibility andcontrollability of the applications of the third-party tax-related information; Followedby application of Sanmenxia tax authority using appliance information managementsystems and Lijin tax authority Zonggezhishui platform, the paper studies "point topoint " information platform and Zonggezhishui platform both ways, and summarizesthe existence question of these two methods; Finally, the paper gives some suggestionsto improve application of the third-party tax-related information against to theexistence of the problem.