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

With the continuous emergence of multiple economic components in the market economy,the scale of economy,organizational structure,business accounting methods of taxpayers and the number of taxpayers have also undergone great changes,and information asymmetry has become a major bottleneck restricting tax collection and management.In China,due to the development of information technology and the continuous reform of the taxation system,all departments are in possession of a large amount of third-party tax-related information,and if the taxation departments are unable to obtain such information,it will make the problem of information asymmetry between the levy and the taxpayers more and more obvious.Under the new situation,to strengthen tax collection management,the use of third-party tax-related information is already a matter of urgency,and the third-party tax-related information that can be obtained should be enriched and improved to the maximum extent.Moreover,the construction of a perfect third-party tax-related information sharing mechanism can enable the real-time and efficient transmission of tax-related information at all levels,which will significantly reduce the cost of collection and payment,significantly improve tax compliance and social satisfaction,and give full play to the basic,pillar and guarantee role of taxation in national governance.Therefore,responding to the requirements of the development of the information age,solving the difficult problem of information asymmetry,broadening the channels of third-party information sources and comprehensively promoting the construction of a third-party tax-related information sharing mechanism is the direction of effort for tax administration at this stage and for a long period of time in the future.This thesis used the.information asymmetry theory","tax risk management theory"and "new public management theory" as the theoretical basis for the construction of a third-party tax-related information sharing mechanism.The case study and questionnaire methods were used to analyse the current situation of the application of the third-party tax-related information sharing mechanism in Chiping District,and to analyse the problems encountered in its establishment and operation and the reasons for their emergence.At the same time,this paper also explored the practices of third-party tax-related information sharing in developed countries abroad,and summarised the specific effectiveness of some regions in China in related areas,and drew on relevant experiences for reference.Finally,concrete and feasible countermeasures were proposed to further improve the third-party tax-related information sharing mechanism,so as to ensure that tax sources are transformed into tax revenue and tax revenue into real local financial resources.