Establishment of China's Tax-Concerned Information Cooperation and Sharing Mechanism from the International Perspective

摘要

The development of the new era calls for the acceleration of the implementation of Internet power strategy, Internet Plus action plan and big data strategy to effectively promote the realization of the goal of building a powerful modern socialist country. Among them, modernization of tax management is the most important and fundamental component, and it is indispensable to establish tax-concerned information cooperation and sharing mechanism which plays a supporting role, In the research, the author holds that, first of all, scientifically formulating tax-concerned information cooperation and sharing rules is a prerequisite for optimizing the establishment of the mechanism. Second, building a well-run e-government resource sharing and information exchange platform nationwide is the key to ensure the effective establishment of the mechanism. Third, detailed improvement of the norm of constraint and discipline for the utilization of information concerning tax is an imperative complement and extension for the continued expansion of the role of the mechanism.