Study On The Application Of Donggua Local Taxation Bureau Third Tax Information

The purpose of this study is through the analysis of the biggest problem facing the Dongguan Municipal Local Taxation Bureau in tax supervision work is both sides of asymmetric information,the tax authorities to obtain the real situation of the production and operation of the taxpayer in a passive situation,and that the third party tax information can help tax authorities to grasp the taxpayer's tax information,effectively improve the quality of supervision of tax source.Firstly,from the current situation of China's tax management supervision,serious tax reform requirements to fully grasp the taxpayer information and social credit system construction of social background,discusses the tax authorities the introduction and application of third party is to represent the general trend of tax related information.Then using the method of literature research of domestic and foreign scholars in the literature theories and practical experience of comprehensive analysis and reference,and then through the introduction of the "information asymmetry" analysis of the impact of information asymmetry in tax supervision and performance,and discusses the third party tax information has "broad" and"objectivity" and the "accuracy" and "targeted" innate advantage,"the third party information can effectively solve the problem of "information asymmetry in tax regulation conclusion,then carries on the elaboration to the"Dongguan tax currently using third party information related to promote sources of supervision effect",demonstrates the feasibility of "strengthening tax regulation" the use of third party information and effective tax.Then this paper analyzes the present situation of Dongguan City Local Taxation Bureau third party use of tax related information,and then pointed out that the Dongguan Municipal Local Taxation Bureau third party application tax related information exists in the absence of law "and" lack of system"and" lack of cooperation "and" lack of technology "and other issues,from the'" laws and regulations are not perfect."" policy support"," technical support can not keep up,personnel input is not in place",analyzes the causes of the problem.Finally,the article from "legal protection" and "system construction","technical support","human resources" were put forward to improve the Dongguan Municipal Local Taxation Bureau third tax information using countermeasures.