Research On Third-party Tax Information Application Based On Public New Management Theory

In recent years,with the rapid development of economy and the increasingly diversified economic structure,local tax sources and collection environment is complicated.Complication of payments to conceal,accounting,tax evasion means intelligent etc,makes a management control difficulty is increased,and grassroots taxation system under the limitation of information sources,some scattered,strong concealment of tax sources is a lack of effective means of source control.And implemented as "camp to add" tax reform and the advance of informationization,the development of the era of big data,the new era of tax collection and administration for "information tube tax","data ZhiShui" requirements also more and more urgentNew public management theory,is a kind of new public management pattern,is the main theoretical basis of contemporary administrative reform abroad,and the traditional administrative mode will management method is limited to the political rules of public administration,new public management mode is committed to economic rules,to emphasize the government adopt measures for the management of the private and public services such as department competition mechanism,has good guiding significance to the modernization of tax.The third party payment information as part of the collection of information,to solve the problem of information asymmetry between the two sides of the taxpayers and publicans.How to effectively use third-party payment information to strengthen the collection and management,make the scattered,hidden in the various units,departments,and even natural hand of tax-related information become effective tax sources is an important subject faced by tax authorities at the local level.Based on the concept of new public management to the government management function,guiding role and the thoughts of management and guide,through the tax official at the grass-roots level to the tax-related information of a third party application practice and analytical research,analyzes basic tax authorities the merits of the application of the third party payment information,finally aimed at the existingproblems and put forward by improving system,establishing the platform,the coordination of different departments,for the further development of tax informationization to provide some methods and measures can be drawn lessons from.