A Study On The Legal Regulation Of The Third Party's Tax Obligation

Tax revenue as the country's most important fiscal revenue,in order to ensure the smooth progress of the collection,the state must invest a lot of manpower,material and financial costs,but China and other developed countries,the tax efficiency there is a certain gap,Tax costs are relatively high.With the continuous improvement of the national economy,the number of taxpayers has increased,the tax authorities only from taxpayers to obtain information and self-collection of taxpayer information has been unable to meet the needs of tax collection and management.In order to achieve the purpose of taxation,the tax authorities,as the third party to assist the tax authorities to carry out tax collection and management is particularly important,but China's third-party assistance to tax the relevant laws and regulations rarely,in order to make our tax collection system Early maturing,the third party to assist in the study of tax obligations is essential.Based on the study of relevant scholars and domestic and foreign laws,this paper proposes some suggestions on the legal regulation of the third party in assisting with the obligation of taxation in our country.