Application Of Modern Information Technology In Individual Income Tax Collection Management

Since the day of its creation,personal income tax has been favored by all countries in the world because it has two basic functions of aggregating fiscal revenue and adjusting income distribution.At the same time,with the development of the social economy,the status of its main taxes gradually emerged and strengthened.However,due to the low efficiency of personal income tax collection and low level of information management,the loss of personal income tax is widespread and serious.It interferes with the country's economic and social order,affects the development of economy and social progress,and restricts state taxation.With the development of the system,the improvement of the informationization of personal income tax collection and the prevention of the loss of personal income tax have become a worldwide problem.This is especially true in developing countries where personal income tax history is not long.Therefore,in-depth studies of China's current personal income tax system explore various factors of personal income tax loss,seek effective measures to prevent personal income tax,and prevent personal income tax.Loss of tax revenue,promotion of the construction and improvement of China's personal income tax system,and improvement of the level of personal income tax informationization and management are extremely urgent and important.The level of tax collection and management of personal income tax in our country is still lagging behind,and the scale of tax loss is still relatively large.It not only affects the social redistribution but also restricts the implementation of the tax law.This is of course very much related to the citizens' sense of paying taxes and the low level of tax compliance.However,the low level and level of application of modern information technology in the collection and management of taxation is also an important reason.Therefore,raising the level of information management in tax collection and administration has become an improvement in the collection of personal income tax.An important way of level,this article will study the application of modern information technology in the collection and management of personal income tax.This article is divided into the following sections:The first part: Introduction.Introduce the background and significance of this topic research;The second part: theoretical basis.Based on the theory of information asymmetry and the theory of convenience and savings of tax collection and administration,it elaborates the importance of informationization in the development of tax collection and administration,brings convenience in personal income taxation,and saves taxation costs.The third part: The case of tax loss and information management.Through calculations and cases of the current situation of tax losses,we will provide strong support for the arguments in this paper.Part IV: Analysis of the status quo.Recalling the development status of China's tax collection and management information technology--the development course of the development status of China's individual income tax collection and management informatization,and combining the relevant investigation results to analyze the existing problems.At the same time,combined with the trend of personal income tax reform in China,the future of personal income tax reform and information development are forecasted.Part V: International Comparison.Drawing lessons from the experience of taxation management of individual income tax collection in several foreign countries,and drawing on foreign experience to optimize China's personal income tax collection and management informationization;The sixth part: proposes the optimization of China's individual income tax collection and management information policy and recommendations.