The third-party tax-related information refers to the information and data provided by other organs, institutions or individual enterprises other than the applicant and related to the production and business activities of taxpayers and the collection and management of tax authorities.
Content:
With the deepening of market economy, the relationship between economic entities is becoming more and more complicated, and the management of tax sources is becoming more and more difficult. The mobility and concealment of tax sources are getting stronger and stronger, and the tax-related information is asymmetric, which is easy to cause loopholes in tax collection and management and the loss of tax sources. , bringing tax law enforcement risks, which is not conducive to scientific and meticulous supervision of some industries and enterprises. The economic behavior of enterprises will form data and records in many departments and units of society. If these detailed and unique third-party information is applied to the process of tax collection and management, supplemented by information monitoring, source control, inspection and evaluation, it will effectively make up for the loopholes in tax collection and management and deter the loss of tax sources.
Its main sources and information content are as follows:
Industrial and Commercial Bureau: provide registration of establishment, change and cancellation. , to compare the households that have leaked pipes.
Bureau of Statistics: provide monthly statistical reports and economic census information, conduct economic and tax analysis, and define the direction of work.
Finance Bureau: provide deed tax collection and financial revenue and expenditure, and monitor the sales of real estate enterprises.
Real estate management bureau: provide pre-sale permit information of commercial housing, real estate transfer information, real estate rental information and real estate sales information, and strengthen income tax management of real estate enterprises.
Foreign exchange bureau: provide abnormal write-off information and compare it with the normal write-off of taxpayers' export foreign exchange income.
Science and Technology Bureau: providing information on patent technology transfer and approval of high-tech enterprises. Technology transfer information can be used to inquire whether the Declaration Form of Qualified Technology Transfer Income is true or not, and the information of patent technology transferee of foreign enterprises can be used to inquire about withholding income tax. The list of high-tech enterprises can monitor the implementation of preferential income tax policies.
National Development and Reform Commission (NDRC): It provides approval information for planned investment projects, reference information for the cost of real estate development projects, and reference for the national tax authorities to monitor enterprise income tax.
Civil Affairs Bureau: provides information of private non-enterprise units and social organizations, which can be used for tax registration comparison and finding missing households.
Foreign Trade and Economic Cooperation Bureau: provides comprehensive information on foreign trade import and export, information on major markets of foreign trade import and export, information on processing trade, and copies of registration, alteration and cancellation of import and export rights of export enterprises, which are used to monitor the administration of export tax rebate.
Customs: provide verification manuals and customs declarations for processing materials to monitor the management of export tax rebates.
Bureau of Land and Resources: provides information such as land use certificate issuance and land transfer. Strengthen the income tax management of real estate enterprises.
State-owned Assets Supervision and Administration Commission (SASAC): provides information on enterprise merger, restructuring and bankruptcy. , used to strengthen tax registration management, tax liquidation, tax recovery, etc.
Project Construction Committee: Provide construction permit, materials and equipment bidding, supervision bidding application letter, design bidding application information, survey bidding application information and direct contracting information, and strengthen the income tax management of real estate enterprises.
Commodity inspection bureau: provide information on imported equipment, and the national tax authorities screen out possible withholding income tax to avoid the loss of non-resident income tax.
Public security bureau: provide vehicle registration information to compare the payment of vehicle purchase tax.