Exploration On Tax-related Information Sharing Management Of Grassroots Tax Authorities

Tax-related information refers to information that is closely related to the taxpayers' daily production activities and tax and payment,which are owned by the tax authorities,taxpayers,and the third parties.With the rapid development of information technology and the ever-changing social and economic situation,a large part of tax-related information is scattered outside the scope of the tax authorities.The phenomenon of evading tax payment and“reasonable tax avoidance”has occurred from time to time.The possibilities of tax risk are constantly increasing.Tax-related information sharing has two meanings: on the one hand,it is to share tax-related information within the tax system;On the other hand,it refers to the tax-related information sharing between the tax system and other departments(finance,public security,national land,insurance,water conservancy and other departments).Through the concentration and sharing of tax-related information among different departments,tax-related information can be enriched,and the timeliness and accuracy of sharing can be more enriched,which is conducive to strengthening the coordination of tax systems,government departments,financial institutions,and judicial organs.Optimizing tax source monitoring and improve the tax environment.The tax-related information sharing of the grass-roots tax authorities refers to the grass-roots tax authorities,including the activities of the tax bureaus at the city and county levels to transfer,integrate,analyze and utilize various tax-related information in accordance with the law.Compared with the tax sharing information of high-level tax authorities,grassroots tax authorities have the characteristics of cumbersome tasks,difficult conditions and regional differences.Although Chinese tax-related information sharing has made great achievements in recent years,the grassroots tax authorities at the city and county levels,including the Yuxi City Taxation Bureau under investigation,still having many problems in this respect.Firstly,the lack of legal policies to support tax-related information sharing;secondly,there is no unified data exchange platform,it is difficult to complete the smooth transfer of data;thirdly,there is a large amount of tax-related information scattered on the Internet,difficult to collect and use;Fourthly,collected Tax-related information cannot be used in depth.Combining theoretical research and practical exploration,this paper reviews the theoretical research and practice progress of relatively advanced tax-related information sharing at home and abroad,and discussesin detail the current status and constraints of tax-related information sharing management in China's grass-roots tax authorities.And giving some advice to sloving some common problems: to improve the tax-related information sharing management from the aspects of legal guarantee,perfect mechanism,strengthening the collection and utilization of tax-related information,and building a complete supporting system.Integrate existing resources to achieve timely and efficiently sharing of data information,thereby improving the ability of grassroots tax authorities to obtain tax-related information in a timely manner,and promoting the timely entry of hidden tax sources into the warehouse.