The Application Of Tax-related Information In Tax Resource Management

Taxation is one of the main sources of national income.Adequate taxat ion is the foundation of state's governance over society.Yet getting a clear picture of the tax fund is the prerequisite of the collection of all taxes receivable.Therefore,tax fund plays a vital role in the whole tax collection and management process.To control tax fund scientifically and reasonably,tax-related information is an indispensable tool.Without tax-relat ed informat ion,management over tax fund will be an empty talk.In the past,due to the inconvenience of information exchange,the tax authorities cannot fully grasp the taxpayer's tax-related information,resulting in serious tax losses.With the arrival of large data age,the tax authorities to collect taxpayers tax-related information will become light and efficient,which bring new opportunities to tax management.It is precisely because of the important role of tax information,so the tax authorit ies will try every means to obtain this informat ion.For their own interests,some taxpayers will try every means to hide the relevant tax information.In the course of this game,which tax-related informat ion tax authorities have the right to collect and use,which do not have the right to collect and use,what needs to be paid special attention to in the process are tough questions placed in front of tax authorities.If tax authorities are allowed to collect and use any relevant tax-relat ed information,then the tax authorities will be very passive.This will lead to the loss of state taxes,and ultimately damage the public interest.If tax authorities are allowed to collect and use all the tax information,then they may violate the legit imate r ights of the right holders,such as privacy,trade secrets and so on.Therefore,if the tax collection and utilizat ion of information can not be handled proper ly,it would bring harm to one side,which are not beneficial to the long-term development of society.On the basis of balancing the interests of all parties,this paper constructs a mechanism to collect and use tax-related information reasonably so as to achieve both the protection of the legit imate rights and interests of taxpayers and related parties,and ensure that the tax authorities can fully control the tax sources and collect all taxes receivable to ultimately achieve a win-win situation.