Research On Data Sharing Path Of Personal Income Tax Source Monitoring In Dali Prefecture

In 2018,the personal income tax reform was fully implemented,and changes in the tax system design led to huge adjustments in the management model,especially the annual settlement and payment model.The personal income tax was changed from the original withholding and payment model to the annual settlement and settlement based on self-declaration.The taxation department should fully grasp the tax-related information and improve the level of personal income tax collection and management.This is the key for the taxation department to carry out this work.However,in terms of the current distribution of tax-related information,most tax-related information is held in third-party organizations,including government departments,financial institutions,and social organizations.This situation leads to asymmetry in tax-related information.Various departments cannot share tax-related information in a timely manner,and there is a serious lag in information transmission.Starting from the perspective of grassroots management,this paper conducts research on the sharing of personal income tax source monitoring and sharing of the Dali State Taxation Bureau,and points out that the non-sharing of personal income tax source monitoring data restricts the efficiency of personal income tax collection and management according to the research idea of "discovering problems-analyzing causes-solving problems" The paper firstly understands the need for cross-departmental data sharing in the collection and administration of personal income tax in Dali prefecture through empirical research;secondly,by analyzing the current actual situation and problems of tax-related information sharing in Dali prefecture,it is found that there is low departmental participation in tax-related information sharing,Sharing difficulties,and lack of clear standards for sharing basis.The root causes of these problems are mainly the failure to establish a smooth communication mechanism,the lack of motivation for reform and the corresponding guarantee mechanism.Finally,based on the background of the current domestic taxsystem reform,it is recommended that Dali Prefecture share tax-related information across departments,establish a big data service center in Dali Prefecture,formulate a local tax-related information sharing system,support special funds and professional personnel to ensure that various departments cooperate with each other to jointly solve The problem of "information islands".Then ensure the security of information sharing and realize the sharing of personal income tax-related information across departments.