Research On Tax Related Information Sharing In The Background Of Big Data

With the continuous development of economy and society,the environment of tax is becoming more and more complex.Especially in the era of big data,all kinds of data increase explosively which exacerbates the asymmetric information between tax authorities and taxpayers.At present,the use of big data is becoming a trend to promote economic development and improve social governance,improve government services and regulatory capacity,the tax authorities in order to master the information of taxpayers,reduce the tax law enforcement risk,enhance the ability of tax management,should take the development of information technology,collect and analyse the tax related information scattered in various departments and units,effectively solve the problem of asymmetric information.Under the background of big data,how to effectively collect tax related information of various units and departments and apply them to tax management has become an important issue facing the current domestic tax authorities.Based on the analysis of the existing research results both at home and abroad,based on the analysis of the impact of the development of big data era on tax information sharing,this paper elaborates from two perspectives: strength and risk.At the same time,the Chongqing city national tax system tax related information sharing status as the starting point,using the method of case analysis to find out the absence of the legal system,the lack of coordination of security evaluation mechanism,lack of uniform diameter standards and other issues as well as security and privacy concerns,and the causes of in-depth analysis,combined with the cross sectoral cooperation,cooperative governance the advanced management theory,from the system construction,organizational security,platform development and technical support in 4 aspects systematically and comprehensively put forward ideas and suggestions to improve the background of big data of tax related information sharing.