The Research On The Tax-related Information Resources Sharing Mechanism Of The Third Party In Lincang City

Tax-related information of the third party refers to the data of the third party that is independent of tax authorities and taxpayers and closely related to the production and operation of taxpayers.With the development of economy,the national tax reform was deepened continuously,hotline information asymmetry phenomenon is growing on both sides,a lot of tax-related information scattered in various departments,make the third party payment information more difficult to grasp,harder to regulatory tax risk,information asymmetry is the most important factor of tax management problem.With the development of the Internet,in the new situation,for tax authorities,how to perfect and enrich tax-related information as far as possible on the premise of ensuring accuracy is the key to affect the quality of collection management.Establish a perfect tax-related information sharing mechanism can make the tax authorities can comprehensively and accurately grasp the tax-related information of taxpayers,provide the basis for tax authorities to tax,to strengthen management,reduce loss of tax sources,improve the efficiency of collection,improving the quality of collection and management,promote the reform of tax collection,strengthening tax compliance is significant,and many other ways.This paper takes lincang city as the research object,using the "asymmetric information","integral government","the optimal taxation theory" highlight the establishing and perfecting the third party payment information sharing mechanism,the importance and necessity of implementing the resources sharing of tax-related information,combined with the lincang city the third party practice tax-related information sharing mechanism as well as the results,through the investigation and study analysis the lincang city third-party tax-related information sharing mechanism establishment and the third party payment information existing in the operation of the lack of institutional guarantee,lack of efficient data transmission platform for more than a department,information transmission mechanism is not sound,lack of talentsecurity,multi-sectoral coordination problems such as resistance,Third-party tax-related information sharing and draw lessons from foreign advanced experience,it is concluded that the construction and improve the lincang city third-party tax-related information sharing mechanism must improve the third party payment information sharing system security,the government-led to establish an efficient data transmission platform,perfect the third party payment information transmission mechanism,build analysis platform,improve information mining using mechanism,attaches great importance to the cultivation of talents,talent guarantee to ensure information sharing and so on.This paper is divided into five parts,the first part analyzes the third party tax information sharing and the theoretical basis of the mechanism construction;The second part analyzes the third party tax information sharing mechanism in lincang city.The third part analyzes the problems and reasons of the third party tax information sharing mechanism in lincang city.The fourth part draws on the advanced experience of the third party tax information sharing mechanism construction in the United States,Australia and Germany.The fifth part combined with the above analysis proposed to improve the third party tax information sharing mechanism in lincang city.