On The Improvement Of The Third-party Tax-related Information Of Sharing Legislation

Tax-related information is the basis of tax administration,and is the basis for the determination,collection and punishment of taxes.The acquisition of tax-related information is one of the most difficult tasks in the administrate of tax.Under the traditional tax administration mode,the tax department have limited access to tax-related information,tax payers have low compliance,and the state has serious tax losses,and the efficiency of tax administration.low.Third-party tax-sharing plays an important role in maintaining state tax rights,improving tax efficiency,achieving tax fairness,and tax compliance.However,in the practice of tax-related information sharing in our country,tax-related sharing is limited to a small number of government departments and regions,resulting in low level of sharing;the main characteristic of tax source management is the principle of territoriality,resulting in the inability to conduct effective classification management;lack of effective information risk management system leads to the risk of tax-related information being stolen,falsified and deleted.The tax credit management is imperfect and restricts the efficiency of tax-related information sharing.Although China's current laws,regulations,rules and regulations have been standardized for third-party tax-sharing,they still need to be refined.This paper draws on the US regulations and practical experience of third-party tax-sharing,and combines the current situation of China to propose some suggestions for improving the third-party tax-sharing information sharing legislation: do a good job in overall design,specific system design and supporting system design.Considering the introduction of the Administrative Procedure Law and the Basic Tax Law,there is still a long process.In order to meet the growing demand for third-party tax-sharing information,the third-party tax-sharing legislation of “tax administration law & single-line law & local regulations” is proposed.The model is based on the third-party information reporting system,which is based on the taxpayer information protection system,and is fully supplemented by a professional classification management system and a sound social credit system.The role of tax information in tax administration,thus continuously promoting the modernization of tax collection and management systems and collection and management capabilities.