Research On The Third-party Tax Information Provision System In The Collection And Management Of Personal Income Tax

With the development of society and economy,the form of wealth acquisition by individuals is increasingly diversified and the wealth possessed has grown steadily.However,if we want to maintain our existing wealth,we must have a stable and equitable environment.Wealth owners need to seek out their limited power.The help of the state,at this time in order to ensure that the country has the ability to provide a stable and fair environment,wealth keepers should perform certain tax liabilities and ensure the realization of state functions.The current “ Individual Income Tax Law” in China stipulates different applicable tax rates,taxation methods,and fee deductions for different taxpayer income sources.Taxpayers bear different tax burdens based on their own sources of income,but due to the “Personal Income Tax Law” The taxation regulations make taxpayers have room for manoeuvre.Taxpayers may consider the tax system for proper tax planning at the time of economic activity and reduce tax payments.They may also deliberately conceal information on real income,thereby evading their tax obligations and making the country Loss of taxes that should be assessed according to law.The tax authorities collect taxes according to law,and the taxation basis is derived from taxpayers' income and expenditure,property,and other information.Therefore,it is particularly important to grasp the taxpayer's tax information.At present,the tax authorities have an effective channel for the acquisition of wealth information of natural persons mainly by taxpayers reporting on their own and tax authorities.Proactive tax inspections to obtain taxpayer tax information.However,the taxpayer,as the owner of the tax-related information and the bearer of the final tax burden,is a rational economic person.He often chooses not to provide or falsely provides tax-related information in the case that he may reduce his own property after weighing and reporting and paying taxes.Another way is for the tax authorities to rely on their own strength to check the taxpayer's relevant income and property information.At present,this method is the main way for the tax authorities to master tax-related information,but there is a clear defect that is between the tax authorities and taxpayers.There is serious information asymmetry.Taxpayers accurately know their sources of income,cost,and expenses.Individuals often choose not to file tax returns or make false tax returns when the expected cost of illegal activities is low,but they declare themselves in the face of tax inspections by the tax authorities.Has fulfilled its obligations inaccordance with law.The tax authorities are outside the natural person's economic activities.For taxpayers' trading activities,taxpayers can only use the tax returns provided by the taxpayer,report their subsidiary data,or investigate relevant data from limited third parties,and are at a disadvantage in mastering tax-related information.Faced with the natural reality of many natural taxpayers,subject to taxation and technical conditions and other objective factors,it is difficult for tax authorities to rely on their own power to obtain tax information for all natural person taxpayers.In order to solve this problem,tax authorities must broaden access to tax-related information and use the third means to inform third parties of tax-related information to resolve information asymmetries.At present,China's provision of third-party tax-related information on personal income taxation lacks systematic legal provisions.The “Taxation Administration Law”,“Details of the Implementation of Tax Collection Law”,“Individual Income Tax Law” and “Individual Income Tax Administration Regulations” stipulate the main tax assistance entities,such as the government.Related departments and agencies,banks and other financial institutions,online trading platforms and other relevant departments and units should support and assist tax authorities in performing their duties according to law,but there are no standards,methods,procedures,responsibilities,incentives,etc.for tax assistance entities to provide tax-related information.Specifically,it is impossible to achieve the desired effect of the tax authorities accurately grasping the tax information of natural persons.In particular,the collection of individual taxes on high-income groups has not yet achieved full collection.Based on the background of the revision of the Tax Administration Law,this article first explained the background of the third-party tax-related information provision system in the collection and management of personal income tax,followed by an analysis of relevant basic concepts,and revealed that the third party involved in the current personal income tax collection and management in China The status quo of tax information provision,on the basis of analysing the system experience provided by third-party tax-related information in the collection and management of personal income tax,proposes a basic concept for the improvement of China's system construction.