美国加利福尼亚州的纳税人信息共享制度

Taxpayers’Information-sharing System in California,USA

本文介绍了美国加利福尼亚州政府收入机构的设置情况,并从纳税人信息的来源、用途,实现纳税人信息共享的程序、组织机构等方面介绍了该州的纳税人信息共享制度,在此基础上得出了改进我国纳税人信息共享的四点启示。

This paper introduces the situation of institutions of government revenue in California,the USA,and presents the taxpayers＇information-sharing system from the sources and usages of taxpayers＇ information,the procedures and institutional framework for sharing taxpayers＇ information.Finally,the paper puts forward four revelations about improving taxpayers＇ information-sharing system in China.