Research On The Application Of Third Party Information In Tax Collection And Administration

In recent years,with a rapid economic development,China has been witnessing an expanding market size and a variety of emerging business models.As a result,the number of taxpayers has grown dramatically.However,China's tax administration still faces many problems,such as the outdated tax agency service and management which cannot keep up with the changing market,weak legal consciousness of individual taxpayers,the impeded information exchange between tax collectors and taxpayers,the rising cost of tax administration,the low work efficiency in tax administration and serious tax outflow.Facing the increasingly complicated social economic environment and the greater difficulty in tax administration,tax departments alone apparently are unable to effectively address the outstanding contradictions.Innovative means must be adopted to break those challenges.Third-party information,as part of the tax information,can contribute to solving the problem of asymmetric information,which in turn helps to improve tax collection efficiency,reduce tax loss,promote integrity in taxpaying,enhance the efficiency of tax base management and optimize the delicacy management of tax source.This research sets out to study the application of third-party information in tax administration.The thesis firstly expounds some basic concepts about third-party information,main sources,content and uses of third-party information in China's tax administration,third-party information in each link of tax administration,and the necessity of applying third-party information.Then the application of third-party information in tax system of city C is introduced as a case.The author gives a detailed analysis of how city C has applied third-party information to advance risk management in tax administration of pharmaceutical industry.Next,by reference to the condition of city C,the thesis points out several problems in the application of third-party information in tax administration in China.For example,the information transfer links are not properly optimized,the application effect is not significant,the coordination between tax departments is not close enough and the supervisory mechanism is not adequate.Reasons behind those flaws are that relevant laws and regulations are not sufficient,the system network is not mature enough,and there is a lack of appropriate mechanism to constraint,encourage and safeguard the application of third-party information in tax administration.Finally,in order to solve the existing problems,the author puts forward some suggestions,namely improving relevant laws and regulations,optimizing the links of third-party information transfer,establishing a security mechanism for third-party information application,establishing third-party information report system and strengthening the development of credit system,so as to optimize the application of third-party information in tax administration.