Research On The Sharing Of Third Party Tax Information In Tax Administration Of Zhaotong Tax Bureau

With the development of economy and information technology,the increasing scale of tax revenue,it is difficult for tax authorities to obtain enough tax-related information through taxpayers' voluntary declaration.Cooperation with third parties other than the levying parties who have relevant tax information,reducing the information asymmetry of tax authorities by sharing tax-related information has become a feasible way to strengthen tax collection and management at present.Developed countries pay more attention to the supervision of third-party tax-related information.Therefore,the corresponding legal system was adopted long ago,implementing the level of taxpayer classification and classification management,increase tax compliance of taxpayers.Firstly,this paper has a clear definition of tax collection and management,third-party tax-related information and sharing mechanism.At the same time,the theory of information asymmetry,principal-agent and tax compliance are taken as the basis.This paper makes a comprehensive analysis of the current situation of the third-party tax-related information sharing mechanism in the tax collection and administration of Zhaotong Tax Bureau.It has achieved some practical results,but also exposed many problems that can not be ignored.For example,the serious shortage of legal supply,the unfavorable cooperation of third-party departments,the inefficiency of the exchange of third-party tax-related information,the difficulty of ensuring information security,and the low comprehensive utilization rate of third-party tax-related information,etc.These problems restrict the modernization of tax administration in the whole city.Developed countries pay more attention to the supervision of third-party tax-related information,so they have realized the effective management of third-party tax-related information long ago.For example,the United States began to explore the establishment of a third-party information reporting system in the 1960 s,and it has been quite perfect today.Third-party tax-related information sharing is not blank in China's tax collection and management.On the one hand,there are some relevant legal norms in the current legislation to manage tax-related information sharing among third parties.On the other hand,many places have made useful explorations,such as the "Shandong Qingdao Model" which is in the forefront of the country.Successful models at home and abroad have provided abundant experience for Zhaotong to build a third-party tax-related information sharing mechanism.To improve the sharing mechanism of tax-related information of the third party in tax collection and management,the following ideas should be followed: Firstly,the establishment of relevant legal systems should be improved to legally confirm the legitimacy of information sharing.Secondly,we should establish a cooperative mechanism of tax co-governance to promote long-term information sharing.Thirdly,we should strengthen the ability of information management and Taxation so that information technology can serve tax collection and management.Fourthly,to solve the problem of information security of third-party tax-related information from the aspects of system,consciousness and technology.Finally,make full use of third-party tax-related information to enhance the value-added use of information.