Research On The Application Of The Third-Party Information In The Tax Administration Of Personal Income Tax

Tax governance modernization is an important part of the modernization of national governance.Acquiring full tax information is an important symbol for modernizing taxation governance.However,with the rapid development of the economy,tax sources have become increasingly hidden,and the problem of tax loss has become increasingly serious.Therefore,it is necessary for the taxation department to share information with third-party entities such as government departments and social organizations that hold a large amount of tax-related information.The object of personal income tax collection is natural person taxpayer.Compared with corporate taxpayers,tax information is more complicated and hidden,and higher requirements are placed on the ability of tax authorities to obtain and apply third-party tax-related information.This article starts with the acquisition and application of the third-party tax-related information in the collection and management of personal income tax,analyzes and finds the problems existing in the tax-related information sharing and application in China,and puts forward specific recommendations.First of all,this article elaborates the concepts related to the application of third-party information,and briefly analyzes the information asymmetry theory to lay a theoretical foundation for this article.Through the analysis of the status quo of application of third-party tax-related information,it is proposed that due to legal system,management system,technical means,and ideological understanding,the application of tax-related information is not satisfactory.Specific performance is the low collection efficiency,the incomplete information content,the lack of enthusiasm for information providers and other aspects.In response to these problems,on the basis of learning from the experiences of developed countries,we put forward corresponding suggestions for improving China's tax-related information sharing system and strengthening the application of third-party information in individual income tax collection and management.