International Comparison And Reference On Tax-related Information System Of Nature Person

Corporate tax-related information management and natural person tax-related information management are the two main lines of tax-related information management.After the VAT Reform in 2016,the priority of local taxation authorities has shifted from business tax to personal income tax and property tax.And local taxation authorities focus on nature person taxpayer.At present,corporate tax-related information management system is more complete than natural person tax-related information management system.The number of natural person taxpayers has been increased in recent years and now the number is extremely large.The short boards of natural person tax-related information management are lacking of laws and backward tools of management.Therefore,it is of great significance to establish natural person tax-related information management system,with the purpose of strengthening the tax collection of natural persons and improve the efficiency of collection.This article focuses on the main processes of natural person tax-related information management,information collection and information sharing.This article begins with a theoretical level study and summarizes relevant researches by domestic and foreign scholars about natural person tax-related information management.The core theory of this paper is information asymmetry.Theoretically analyzing the relationship between information asymmetry theory and natural person tax collection.Then analyzing the necessity of establishing a taxation information management system for natural persons in China;Secondly,introducing the legislative status of taxation information management for natural persons in major countries in domestic and abroad,identifying the existing deficiencies,then summarizing the problems of natural person tax-related information management in China;Thirdly,from the perspective of international comparison,systematically introducing the practice of developing countries represented by OECD member countries and developing countries represented by non-OECD member countries,which is the core content of this paper;finally,base on the international comparisons,summarizing the reference parts and finding out the ideas for establishing the natural person tax-related information management system that suits China's national conditions.It is proposed from the perspective of strengthening the ability of tax authorities to obtain tax-related information,establishing a tax-related information sharing mechanism,and optimizing taxpayer services.This paper takes the international comparison as the research perspective and comprehensively analyzes the internationally efficient modern natural tax-related information management system.On the one hand,it can provide policy suggestions for further perfecting the natural person tax-related information management system construction,to meet the objective requirements of tax administration of natural persons in China.On the other hand,it also lays the foundation for the reform of China's individual income tax and real estate tax.More international and efficient.Comprehensively mastering tax information of natural persons and building a tax information management system for natural persons can speed up the process of China' s transition to direct taxes,accelerate the process of person income tax reform and real estate tax reform in China,reduce the tax system differences with developed countries in Europe and American,and promote cooperation in international tax administration.The sharing of tax-related information by natural persons enhances the transparency of tax-related information and reduces the tax evasion of natural taxpayers.