Application Of Third Party Information In Tax Risk Management Under The Background Of "internet +"

The implementation of tax risk management is the development trend and tide of modern tax management.It is a good way to solve the current difficulties of tax collection and management by reducing the tax loss with the minimum tax cost.Currently,the tax policy of our country is in the period of reform and improvement,the requirement of“delegating power,streamlining administration and optimizing government services” of the tax management system is constantly increasing and the tax environment is becoming more and more complicated,and the tax risk management is a vital part and its development situation is more serious.Under the background of “Internet +” era,ecological fusion of information technology and tax collection and management,and more simple and convenient acquisition of the third-party tax-related data are more and more important and full of epoch significance to the tax collection and management of tax departments.Third-party information,as an indispensable part of tax management and an important data independent of the whole tax system,shall have the characteristics of authenticity,integrity and objectivity.In tax risk management,the importance of information is self-evident.If reasonable collection and use of information data can be realized,to a certain extent,it not only can unblock the flow of information and improve its timeliness,but also can lay a good information foundation for tax risk management and achieve efficient resource allocation so that the efficiency and quality of the work can be improved effectively.It is an important link to further perfect the tax risk management system of our country to make use of the third-party information,to ensure the risk management effectiveness,and to play its role of tax assistance and protection.It is also an important subject facing the current domestic tax authorities,which has far-reaching impact and is of great significance.Starting from the aspect of comprehensive tax management and combining with the modern information technology of “Internet +”,this paper takes the significance and application of the third-party information to risk management in the actual tax revenue as the starting point.By introducing the practical case of the application of the third-party information in the risk management of Taxation Bureau of W District,Chongqing,this paper investigates this type of information deeply,including its source of approach,differences between species and so on,and systematically analyzes the complementary andcooperative effect of the third-party information on tax risk management.In view of the existing problems,by learning from the mature experience of the developed countries,this paper proposes to perfect the relevant laws at the macro level,to establish a tax-related sharing system at the micro level,to increase the depth of data analysis and to optimize suggestions and measures of the comprehensive tax management platform so as to optimize the application of the third-party information in tax risk management.