What Is Tax Disclosure?

Tax information is a collective term for various news, trends, situations, and data that reflect the process of tax activity and its relationship with economic development and change. The close relationship between taxation and various departments of the national economy determines that taxation information is comprehensive, systematic, timely, and accurate. The main contents of tax information include: tax revenue information, economic tax source information, fiscal and tax economic policy information, tax collection management information, tax burden information, and so on. ^[1]

Tax information

Right!

Tax information is a collective term for various news, trends, situations, and data that reflect the process of tax activity and its relationship with economic development and change. The close relationship between taxation and various departments of the national economy determines that taxation information is comprehensive, systematic, timely, and accurate. The main contents of tax information include: tax revenue information, economic tax source information, fiscal and tax economic policy information, tax collection management information, tax burden information, and so on. ^[1]

The sources of tax information are mainly internal and external of the tax system. The information from within the tax system mainly includes various data and materials that are continuously generated by tax authorities at all levels in tax collection and management activities. In addition, it also includes policy information such as documents, regulations, plans, and implementation methods of the General Administration. The information outside the tax system mainly comes from relevant government departments and

Asymmetry of tax information

I. Reasons for Asymmetry of Tax Information

We know that the formation of modern tax information is inseparable from the provisions of tax laws and regulations. Therefore, the completeness of a country's tax laws and regulations, the legal environment, and the characteristics of tax information have become the reasons for the asymmetry of tax information. Combined with China's actual situation, the specific performance is as follows:

(1) Relative to the needs of each tax subject, tax information tends to be in short supply.

This is due to insufficient supply on the one hand by the tax information provider (including the amount of tax information and

(1) Distortion of information from information sources

Tax information comes from a wide range of sources, and distortions of the information inevitably occur. Generally speaking, the policy information from the tax system and the data information generated by the tax authorities within the tax system during tax collection and management activities as well as the tax-related information from external government-related departments are relatively accurate and can be used to assist daily Management work. The most difficult to control is taxpayers' tax declaration information through which they declare their taxes and other tax activities. Taxpayer as

(1) Promote honest tax payment, and adopt a clear mechanism of rewards and penalties to promote taxpayers to tell the truth and ensure the quality of tax information from the source of tax information

Use tax law publicity month, online publicity, and tax officials to go to the grassroots to publicize positively, emphasizing the importance and honor of paying taxes with integrity, requiring taxpayers to tell the truth and provide real information on tax payment. At the same time of publicity, establish an incentive mechanism to encourage taxpayers to provide tax information honestly. For example, during the government's tax audit of the taxpayer, a special solution or contract is established between the two parties to collect tax. When the honest taxpayer is reviewed without errors, it should not be simply impunity. Instead, Be rewarded or compensated for additional efficiency losses resulting from the review. Instead, punish those who evade tax evasion by failing to tell the truth, honesty, or providing false tax information. Establishing a symmetric mechanism with clear rewards and penalties is to reduce the asymmetry of the information obtained by the government for taxpayer information, thereby improving the quality of the information.

(2) Relying on computer and network technology to set up tax information processing centers by region

First, the taxation information processing center is set up by region. Due to the vast size of China, considering the cost of manpower and equipment, the taxation information processing center can be established in the province. Relying on tools such as computers and networks, the information collected by various basic collection centers (such as taxpayer basic data, invoice management, collection information and other tax-related information) is collected and processed in the processing center for centralized processing and storage. The State Administration of Taxation provides various statistical data and monitoring data, and provides comprehensive tax data to subordinate units. Increasing the concentration of tax information will not only save resources and improve efficiency, but also increase the degree of sharing, creating conditions for the efficient use of information.

(3) Establishing a large-scale classified tax information data warehouse

The tax information processed and sorted by the information processing center should be classified into a large information data warehouse. Information database is the foundation and core of tax information management. Without various information databases, various types of tax information will be difficult to play a role. In response to the current situation in China, we have begun to establish a large provincial and national data information warehouse, which contains various sub-databases of tax information, mainly including tax policy and information databases, relevant taxation information databases, tax business management information databases, and tax administration information. Database, taxpayer basic data information database, tax collection management data information database, etc.

(4) Establishing a tax information analysis and decision-making system to improve the decision-making intelligence of the tax information system

Use the established data warehouse to integrate the various types of tax information stored, and use mathematical methods such as marginal analysis and quantitative analysis and statistical knowledge to construct multidimensional data analysis. Using statistical analysis technology, by analyzing the data in the data warehouse, a model is provided to users as the basis for various decision-making activities. For example, taxpayer credit assessment models based on data mining technology, tax elasticity analysis and tax revenue forecasting models based on statistical methods, users can also build models for analysis based on experience and needs. Establishing a tax information analysis and decision-making system and using mathematical principles to quantitatively analyze economic and tax development, tax collection and management data, etc., not only improve the use of information, but also make the organization, command, control, and regulation of tax management more scientific and reasonable.