Research On The Application Of Third Party Tax-related Information In The Tax Risk Management On State Administration Of Taxation

With the rapid development of economy and information technology,the tax environment is becoming more and more complex,and the concealment of tax sources is becoming more and more strong.A large amount of tax related information flows into the third parties other than the tax authorities,which aggravates the information asymmetry between the tax collectors and taxpayers,leading to the increasing problems of tax risk management and the serious tax loss.To strengthen the application of tax-related information,deepen the value of tax-related information,improve the quality and efficiency of tax risk management,and reduce the risk of tax law enforcement is becoming more and more important and meaningful for the current tax management.Based on the theory of information asymmetry and the theory of tax risk management,this paper explored the importance of the application ofthrid-party tax-related information in tax risk management.Through literature analysis and case analysis,this paper makes a comprehensive analysis of the current situation of the application of thrid-party tax-related information in the tax risk management of Tax Bureau of M city,Inner Mongolia Autonomous Region.Although it has achieved some results,there are still many problems,such as the difficulty of data collection,the low quality,the imperfect application platform,and the low utilization rate of thrid-party tax-related information.At the same time,the causes of the problems are further analyzed,mainly due to the lack of rules and regulations for data collection,the difficulty of sharing platform development,the unscientific construction of risk index model,and the lack of data analysis talents.In addition,it focuses on the establishment of thrid-party tax-related information reporting system and tax-related information database by the representative United States of developed countries in the 1960 s.As the first successful example to study the application of three-party tax-related information,Qingdao has issued specific laws and regulations on tax related information acquisition and independently developed the intelligent tax platform.This paper summarizes the successful experience of the above two for our comprehensive tax work.Finally,the paper proposes to establish the tax related information sharing directory and introduce data analysis tools to optimize the application of third-party tax-related information in tax risk management.