Study On Tax-related Information Sharing Of Third-party Of Taxation Bureau In Gucheng District,Lijiang City

Taxation is an important source of state revenue as well as an integral part of administrative law enforcement.Speeding up the tax governance system and governance capacity building is directly related to the overall effectiveness of the national governance system and governance capacity,and it is also the key link to fully implement the overall requirements for the modernization of the national governance system and governance capability.Among them,tax-related information is the necessary means and important basis for the tax department to comprehensively improve the level of modernization for tax collection and management,playing an indispensable and important role.However,in terms of the distribution of tax-related information at this stage,most tax-related information has been grasped in the third-party organizations,including government departments,financial institutions,social organizations and others.In addition,tax-related information often has strong asymmetric characteristics,and it hasn ' t achieved effective interoperability and sharing in some aspects,such as sharing models.Taking tax-related information sharing of third-party of taxation bureau in Gucheng District,Lijiang City as research object,this paper systematically sorts out the status quo of the third-party tax-related information sharing of the taxation bureau in Gucheng District,Lijiang City from system construction,mechanism construction and the sharing,application and analysis of third-party tax-related information.Via literature review,comparative analysis and other methods,this paper indicates that at present stage,there are some problems in relevant departments of third-party tax-related information sharing.For example,they mainly lack the initiative of tax-related information sharing,the operability of relevant laws and regulations is not strong,the sharing of tax-related information is not smooth,the sharing of tax-related information lags behind,and the value mining of third-party tax-related information is inadequate.Through analysis,the author argues that the reasons for the above problems basically consist of the difference in the sharing of understanding andpositioning,the absence of tax legislation,the imperfection of the sharing mechanism,the insufficiency of sharing platform construction,and the lag of software and hardware conditions of information analysis.In terms of these existing problems,the followings are the optimization path of sharing mechanism of the third-party tax-related information put forward in this paper.The first is to form the sharing and consensus of information via establishing the trust relationship and shared value system among various departments.Second,while improving and perfecting the legislation of third-party tax-related information sharing,we should take note of weighing the interests of various sharing departments and defining the rights and obligations of tax departments and their responsibilities as well as rewards and punishments for tax-related information sharing.The third is to establish a guarantee mechanism for third-party tax-related information sharing,which is composed of administrative coordination mechanism,standard conversion mechanism,security mechanism,supervision and evaluation mechanism and performance evaluation mechanism.The fourth is to accelerate the sharing and informatization of tax-related information by improving the ability of tax departments to manage tax-related information and establishing an information sharing platform.The fifth is to strengthen the ability of tax departments to analyze and utilize third-party tax-related information via continuously improve the measures of analyzing hardware and software of tax-related information and constructing talent team.