Research On Tax Administration Informationization And Special Deduction For Personal Income Tax

Throughout the world,the personal income tax model in most countries is a comprehensive income tax system.Compared with the classified income tax system,the comprehensive income tax system allocates the tax burden horizontally and vertically,which can better reflect the principle of fairness and quantity of personal income tax.Under the background of the new round of taxation system reform,China's personal income tax system has also completed the conversion from the classified income tax system to the comprehensive income tax system.The comprehensive income has been determined in the division of personal income,and the design of the fee deduction has been added.The special additional deduction,the comprehensive income tax system puts higher requirements on the level and capacity of China's tax collection and management.However,China's personal income tax collection has always been based on withholding and payment.In the collection and management,there is a widespread taxpayer's awareness of independent tax payment,and the tax authorities have little direct contact with taxpayers.The current collection and management system is difficult to complete the collection of comprehensive income tax.Only by using the Internet "big data" to reform the personal income tax collection and management mode,and transforming the traditional "personal management" model into information management tax,can we do a good job in the collection and management of the tax system after reform,so that China's personal income tax system is more perfect.From a theoretical perspective,the advantages of information management tax are reflected in the following two points.On the one hand,personal income tax has been given the two functions of the organization's fiscal revenue and adjustment of income distribution.As a basic link,whether the collection and management is efficient and fair,determines whether the tax system can fully play its due role.On the other hand,the information asymmetry in the tax collection and management will lead to tax loss,lack of tax fairness,and low efficiency of collection and management.To solve these problems,it is necessary to pass information management tax to strengthen information screening and information transmission.Strengthen risk management construction.From a practical perspective,the informatized tax collection and management system can greatly reduce the workload of taxpayers,facilitate tax personnel to identify various tax risks,reduce the error rate of tax audits,and provide better services for taxpayers.In view of the background of tax reform and the advantages of informatization in tax collection and management,this paper studies the special tax deduction and information management tax system,and combines the two to establish a new tax information management tax system.The research content of the article includes the following five parts: The introduction part introduces the background and significance of the topic,the literature review,the research methods and the innovations and deficiencies of this paper.The first chapter introduces the basic concepts and the used concepts in the article.The theoretical knowledge analyzes the information asymmetry in special additional deduction and the game of collecting both parties in the tax collection and management.It points out the importance of information management tax in monitoring tax sources,improving collection and management efficiency,optimizing tax service and improving taxpayer compliance.The second chapter analyzes the status quo of China's personal income tax collection and management from the legislative level,and analyzes the current application of China's information management tax system in individual tax collection and management.The combination of natural person tax information management system,tax risk management system and special additional deduction in Hubei Province points out the problems that the current information management tax system will encounter in the tax collection and management and the special additional deduction of the information management tax system.The third chapter is the international comparison and reference.The personal income tax deduction system of the United Kingdom,the United States,France,Germany,Italy,Australia,South Korea,Japan,and Taiwan,the taxation information management system of natural persons and the tax risk management system are compared.Compare with the reality of our country and summarize the international experience suitable for China.the fourth chapter is international comparison and reference,for the United Kingdom,the United States,France,Germany,Italy,Australia The personal income tax deduction system of Asia,South Korea,Japan,and Taiwan,the taxation information management of natural persons and the tax risk management system were compared,and compared with the reality of China,and the international experience suitable for China was summarized.The fifth chapter is the full text.The research made a summary,put forward the objectives and principles of the construction of the information management tax system under the special tax deduction,and put forward suggestions for the follow-up implementation measures and the improvement of the supporting system.Through the research in this paper,we can find that all local tax authorities have their own information management systems,and the level of informatization is also different.Most of the information management systems are only connected with public security organs,housing management departments,vehicle management departments,and industrial and commercial departments.After the reform of the tax system,the personal income tax collection and management is facing insufficient legislation;the tax collection and management means are backward,the personal tax-related information is not fully grasped,the taxpayer's special additional deduction report information cannot be accurately verified,and the personal income source cannot be fully monitored;poor taxation awareness,the problem of serious tax evasion.For how to further improve the personal income tax information management tax system and ensure the implementation of the individual tax reform results,this paper proposes to clearly follow the five principles of overall planning,technology and management,continuous development,service,and confidentiality.In-depth excavation and application of personal tax-related information,improve the efficiency of tax collection and management,and improve taxpayer compliance.In the specific implementation measures,a nationwide networked tax data processing system will be established to share and initially screen tax-related data,improve the tax risk management system,cross-check the taxpayer's reporting information,identify,evaluate,and push taxes risk.In the improvement of the supporting system,establish a judicial security system,improve the laws and regulations related to the management of taxpayers of natural persons and the acquisition of tax-related information;implement cash control and refine the cash management measures;establish an interconnected personal credit rating system,and cooperate with other departments punish the tax offenders;taxpayer privacy protection system is established,and protection measures are formulated from two aspects: staff leakage and network security risks.