Research On The Information Sharing Mechanism Of Tax Collection And Administration Under The Background Of E-government

E-government is one of the important fields of informatization construction in contemporary countries.It is also an important content of informationization construction of government departments in our country.However,due to the problems such as"information island" and "black hole",the information resources of various government departments can not play their due value even if the information resources are so abundant.It is especially important for the tax authorities with so much information resource demand to optimize the effectiveness of tax collection and administration through the information sharing among government departments.This thesis first analyzes the current degree of e-government implementation in various departments,the background of e-government is systematically expounded,and the important process of E-government promotion at home and abroad is reviewed.At the same time,this article expatiates on the four related concepts of "E-government","information sharing","tax collection and management" and "tax assessment",and clarifies the main connection points of e-government and tax administration.Secondly,through the "information asymmetry" among the economic management,this thesis analyzes the necessity and positive effect of tax collection and management information sharing.Through the integration of tax collection and management information with the information of industry and commerce,social security,banking,power supply,water supply,customs and other departments,this thesis demonstrates the important role of intergovernmental tax collection and management information sharing in tax administration from the perspective of the practical operation of tax affairs.Through the thorough analysis of the current situation of tax collection and management information sharing,this thesis argues that there are four barriers to the realization of tax collection and management information sharing,namely "technical barriers","sectoral barriers","regional barriers" and "taxpayer information segmentation" Barriers.This thesis presents the relevant breakthrough recommendations.Finally,this thesis tries to put forward the possible construction methods of tax collection and management information sharing mechanism by combining the relevant theories and methods of public management and the existing tax collection and management mode,and put forward the necessary measures in practical application,with a view to the tax information System application reform and tax collection and management reform to provide useful reference and theoretical guidance.