A Study Of Tax Information Sharing System Of Group A

In order to study the tax information sharing mechanism of Group A,the research status at home and abroad is analyzed and the key concepts and basic theories involved in the research on sharing mechanism are studied in a unified way.his paper describes from the following aspects:Sorting out the problems existing in Group A's tax sharing mechanism at this stage,it is divided into four items.The database data quality is not high,the tax administration communication is not smooth,the major tax related matters reflect lag,and the tax bureau and the enterprise tax asymmetry.According to the four problems found above,the specific reasons are as follows:First,the establishment of database lacks a unified collection program;Second,the tax administration contact information is single;Third,there is a lack of control over major tax-related matters.Fourth,enterprises lack an early warning mechanism for tax burden.Based on the above analysis of the problems and causes of the tax information sharing mechanism,the optimal design of the tax information sharing mechanism of Group A is carried out from the following four aspects:There is a lack of uniform data collation due to the poor quality of the existing tax databases.The first aspect is to divide the 251 units invested by the Group according to each business sector by studying different types of business.Each section is divided into a small data pool,and each small data pool is assembled into a large data pool.Finally,the optimized tax data pool can not only satisfy the daily tax analysis work of the group,but also capture specific business units for focused analysis.Due to the lack of smooth communication between the existing Group A tax administrations,the Group's tax officers have a single contact method and the timeliness of communication is low.Therefore,the second aspect is to study and build a dynamic Bank of tax policies,introduce the entire tax policy in the early stages,and follow up with special personnel to carry out daily updates and interpret the policies of various tax policies,so that the subordinate units can fully understand the national and local policies and regulations.Timely adjustment and application of the relevant units of business,to the maximum to achieve tax cuts and fees,the national tax preferential policies to make good use of,and thus produce greater economic benefits.Due to the delayed response of major tax-related matters in Group A at this stage,there is a lack of prior control over major tax-related matters.Therefore,the third aspect is to study the way to build audit reports,self-inspection reports,and electronic archives of special tax matters,to meet the tax management control work of the corporate body of the group headquarters,and to increase tax planning efforts.Do all kinds of tax planning work in advance,meet relevant tax policies,fit all tax procedures,and reduce tax risk.Due to the asymmetric data between the tax bureau and the enterprise at present,the enterprise lacks a special pre-warning mechanism for the tax burden of the enterprise.So the fourth aspect is based on the design of the above three aspects,and the tax burden analysis and early warning system is established.Through the establishment of data pools,the industry deviation degree of each small data pool with business characteristics can be calculated.The collection of large tax data pool established can match the relevant early warning indicators of the State Administration of Taxation,as well as the tax situation of other Hong Kong Airlines enterprises.Accumulating the various indicators of the large tax data pool from quantity to quality,and finally reaching the stability index in the data pool as a benchmark,we can see the tax risks of each subordinate enterprise in advance,conduct tax burden analysis,and use the speed and accuracy of the system platform.We will further improve the tax administration process,use information systems as a management tool,transform tax administration,and provide real-time early warning of sensitive tax indicators,so as to improve the efficiency of enterprise tax management risk control.It greatly meets the high degree of corporate tax management model and improves the development of corporate tax risk management model.Through the establishment of the tax information platform after the combination of these two parts,it has created a precedent for China's port and aviation industry,integrating the"Internet+","cloud sharing" and "big data" thinking.It has played a good exemplary role in the tax administration of other group enterprises with large geographical or business scope.