Research On Construction Of Tax-related Information Providing Mechanism

With the continuous development of economy in our country,the problem of the tax collection and administration is more and more difficult.Forfundamentally plugging up loopholes in the tax collection and administration,only by the tax authorities are difficult to solve.So,to establish the system of social comprehensive collection and administration in promoting the process of revenue growth is more and more important.Tax-related information exchanging and sharing between government departments is the basicmean,and we willaddthe third party tax-related information providing rules to build a complete mechanism of tax-related information providing.Thereby strengthen tax collection and administration,improve tax management quality and efficiency.It will become the common efforts of all related departments between tax theory and practice.From the experience of international tax management and the development trend of information technology,strengthening the tax-related information sharing mechanism,breaking information "islands",getting information "bonus",is the key to build scientific strict tax-related information collection and management system.Most of the foreign countries have obligated that all units and individuals should provide tax-related information to the taxation department.Take America for example,units or individuals engaged in commerce and trade should report to the taxation department after paying more than $600 rent to other subjects on the payments about rent,salaries,remueration and profit.In Japan,there are 47 kinds of information to be submitted by the third party.Germantaxlaw clearly defined thattaxpayers' should submitted informationconcluding 5 categories of 21 items.Atpresent,China has not established a unified reporting system on tax-related information.Although the “law of Taxation Management''has made a rule on the tax information given to the taxation department from the government and social functions,the law is lack of specific regulations on the division of functions and distribution of legal responsibility.What's more,in the practical work,other functional departments tend to confidentiality escape the tax authorities to provide tax-related information.In addition,a lot of tax-related information is in the hands of non-state actors in the economic contacts.Take companies and individuals for example,they do not take the initiative to cooperate with the tax authorities to provide tax-related information,tax authorities want to obtain effective third party payment information is very difficult.In order to strengthen the local tax administration,protect the local tax income and earnestly safeguard the legitimate interests of taxpayers,all the local places have issued corresponding measures for the protection of local tax collectiong and administration in accordance with the law on the administration of tax collection and the detailed rules for its implementation.The applicationof tax information sharing has become a major measure for the tax authorities to plug the income taxloopholes and it has achieved initial success.The establishment of these systems forms a solid foundation on the administration of tax within the scope of the province or city.However,there are lots of tax cases crossing the administrative regions in practice.So it is very important to establish the mechanism of tax information providing in the inter provincial and inter adnimistrative regions.This requires relevant departments in different regions to cooperate with each other and complete the exchange and sharing of tax information.In view of this,it is more appropriate for the State Council to issue a unified normative documents on the nationwide tax related information providing mechanism.In this article,I put forward some aspects of proposals to strengthen the tax information provided by the scope,depth,to protect the interests of taxpayers and to prevent the tax risks.I hope that this article research on tax-related information providing mechanism could provide some effect on the later practice.