Research On Social Integrated Tax Administration Based On Internet

The economy decides the tax,the basis of the tax source determines the amount of tax,The level of collection and management determines the efficiency of the tax.In the era of big data,with the rapid development of Internet technology,great changes have taken place in taxpayer and management,the tax-related behavior has became more and more complicated and changeable,the tax source is more and more hidden.These prominent problems increase the difficulty of tax collection and administration.The traditional tax collection patterns cannot meet the needs of tax collection and administration any more,it also puts forward higher requirements for the social integrated tax administration.This paper studies the changes,development and existing deficiencies of internet-based Social integrated tax administration,studying on how to rely on the "Internet plus" power to lead the new change of Social integrated tax administration.At the same time,this paper analysis the situation of the research object comprehensively,systematically and accurately,so as to formulate corresponding strategies and Countermeasures Based on the research results.It has certain theoretical and practical significance.This paper starts with the research background and research significance of the social integrated tax administration,referencing to a large number of relevant documents domestic and overseas,establishing the main contents and research patterns of the research.First of all,the concept of Internet plus,information tax collection and management,social integrated tax administration defines.this paper has also analysis the theory of Social governance theory,Information asymmetry theory,system theory.It studies the research and application of the theory in Social integrated tax administration.The theoretical basis of this study is laid.Through in-depth analysis of the existing problems and reasons of Social integrated tax administration under the background of Internet Society of china,the problems of imperfect system standard,backward information sharing means,lack of close cooperation of departments and lack of supervision mechanism are put forward,and the reason is analyzed.Then through field research,The Pingyin County Social integrated tax administration system and work flow are described,introducing the achievements of the work,analysing of the current mode from different aspects.And then draw on the advanced experience at home and abroad.At home,it is mainly from the advanced experience of Guiyang,Zhuhai and Gansu,building a big data platform,and a comprehensive network of tax.For foreign countries,it is mainly from the advanced experience of the United States,Germany and Japan.For example,we should strengthen the process of legal system,improve the system of government organization,cooperate closely with the Department,and accelerate the pace of information.At last,drawing on the advanced experience at home and abroad,the author puts forward some countermeasures and Suggestions.First,we will strengthen the leadership of the organization and improve the system of comprehensive social taxation;Second,we will improve the institutional mechanism to consolidate the social comprehensive tax base;Third,we will expand the impact of publicity and raise the ideological awareness of comprehensive social taxation;Fourth,the use of information technology to strengthen the tax source supervision and control;Fifth,we will strictly supervise the assessment and promote the implementation of the comprehensive social tax administration.