Research On China's Individual Income Tax Collection And Management Under The Background Of Big Data

At present,the world's Internet information technology is developing rapidly,and the data is growing geometrically.At the same time,data analysis and mining has become an important step in the development of various industries.The big data concept and the application of big data technology have become important factors to improve the efficiency of various industries.The big data concept is an impact on traditional analysis and working methods.It is an important thinking revolution that changes people's perspective on the world,and profoundly changes the various fields of social life with its efficient model.In 2018,China carried out a new round of tax reform on personal income tax,introducing the concept of comprehensive income for the first time.The tax system has moved from a taxation system to a comprehensive tax system.Changes in the personal income tax model need to strengthen the management of taxpayers.Tax authorities need to obtain more accurate tax-related information and need to share tax-related information between departments.Therefore,it is urgent to refer big data technology to the collection and management process of personal income tax.First of all,this paper believes that under the background of the rapid development of the Internet and big data technology,the tax system of China's new taxation system needs to match tax collection and management with big data technology to resolve the information asymmetry of tax authorities in collection management.Secondly,through research,it is found that China's current personal income tax collection and management faces many problems,such as lack of big data thinking,difficulty in controlling tax sources,insufficient capacity for collection and management,and lag in the construction of data information platform.It is necessary to combine the information management experience of the comprehensive assessment of personal income tax by advanced countries in the world.Finally,according to the logical sequence from top-level design to concrete implementation,this paper proposes to strengthen the personal income tax collection and management by using big data technology to solve the practical problems of data sharing difficulties and tax source loss in the process of new tax collection and management,improve the efficiency of collection and management,and prevent Tax risk.In terms of legal system construction,legislation establishes a modern tax collection and management model,and uses legislative means to ensure that big data technology plays its role effectively in the process of personal income tax collection and management.In terms of system construction,we will improve the ability to identify tax risks by establishing a large database to achieve data sharing and improve the natural person taxation social credit system.In terms of system security,the taxation department should implement the new concept of information management taxation and data management tax collection,establish a complete incentive mechanism for innovative talents,improve the business ability and quality of taxation personnel,and promote the modernization of tax collection and management.