The Research On The Structure Of Sharing Mechanism About Third-party Tax Information

With the advancement of economic globalization,especially the rapid development of science and technology to promote the"big data era",the arrival of the "electricity network era",and in recent years,in the background of the Chinese government putting forward the policy of"public entrepreneurship and peoples innovation",the multiple economic elements,multivariate economic subject is everywhere,from the tax point of view,the number of taxpayers is increas:ing,at the same time all sorts of tax-related information emerge in endlessly,the difficulty of tax management is increasing,the problem of asymmetric information of the taxpayers and publicans has become a big problem of our country's tax collection and administration.Therefore,it is an inevitable trend to build a third-party tax information sharing mechanism with relevant government departments,financial institutions and Intermediary organizations.To explore how to build the third party payment information sharing mechanism,to begin with the tax bureau working practice of their third party payment information sharing of Mingxi county,Fujian province,using literature research,empirical analysis and normative analysis,the research method of combining to the third party payment information sharing and the analysis of existing problems and reasons,by referencing to the third party payment information sharing experience of the United States,Australia and other developed countries,we put forward the construction of the third party payment information sharing mechanism of advice:The first is to improve the "tax administration law";The second is to construct the third-party tax information sharing mechanism;the third.is to establish a third-party tax information sharing platform;the fourth is to speed up the establishment of the professional and talented team.