By Li Zhijun, Zhang Ning & Wang Jin, research team on “Tax Collection and Management in Big Data Era” ,Management World Magazine

Research report No.149, 2016 (Total 5032) 2016-11-15

Abstract: As a late starter, China’s taxation informatization and the application of third-party information in tax collection and management is still quite premature. However, China has made some progress in this respect. The main problems remain to be solved include the following. With regard to the third-party information collection, the standards relating to the range and channel are to be improved. The application of the third-party information is not appropriate. The third-party information is not properly shared in a common, correlated and accurate manner. The major reason leading to such results is the imperfect internal application environment and external support landscape. It has reduced the efficiency for applying third-party information relating to tax collection and management, affected the work of tax departments, and caused some losses to national tax revenue. In order to further improve the internal and external application environment, efforts should be made to establish an effective third-party information reporting system, implement a unified lifetime tax number, improve tax personnel training, perfect the existing laws and regulations, carry out effective system of rewards and penalties, strengthen third-party information exchange platform and build a technical standard specification system of third-party information resources.

Key words: tax collection and management, third-party information, policy options