Research On Department Sharing Of Individual Income Tax-Related Data

Since August 31,2018,China has carried out the reform of individual income tax,marking that our country has opened a way of taxation method that combines comprehensive and classified collection.The original intention of the individual income tax reform is to implement the national policy of reducing taxes and fees and effectively reduce the burden on the majority of taxpayers,but many problems have been exposed during its implementation.In recent years,with the exposure of several top stars who escaped the individual income tax issue of hundreds of millions,it has aroused extensive attention of the whole society,and it also reflects that there are large loopholes in the current personal income tax supervision.Based on the analysis of the author’s work practice in the tax authorities in District A of Kunming City,in the two years after the implementation of the individual income tax reform,the proportion of individual income tax in the total annual tax has dropped significantly,reflecting the loss of tax to a certain extent.The fundamental reason for the loss of individual income tax is that the current tax authorities have limited means for the collection and administration of individual income tax,low level of tax source monitoring,and many loopholes in tax source management,which are mainly reflected in the information asymmetry between tax department and other government departments,financial institutions and social organizations,the lack of data exchange and the authenticity of regulatory data,and incomplete tax-related data.From the perspective of grass-roots management,this paper takes the sharing of individual income tax-related data in District A of Kunming as an example,and uses the information asymmetry theory and government collaborative governance theory to conduct research and analysis,and point out that individual income tax-related data sharing is an important factor affecting the tax sources supervision of individual income tax and an important performance to improve the level and efficiency of local government collaborative governance.This paper first analyzes the current situation of the construction of the department sharing mechanism of individual income tax-related data in Kunming,and mainly discusses the necessity of individual income tax-related data sharing and the current status of sharing in Kunming.Then,based on the working practice of the tax authorities in District A of Kunming City,the author analyzes the basic situation of individual tax-related data,the current situation of sharing in District A,and the problems and causes in the process of implementing sharing.The problem mainly comes from three aspects: the difficulty of integrating the information platforms of various departments,the poor cooperation of tax-related data providing departments,and the incomplete sharing of tax-related data.The causes of problems are lack of sharing willingness,incomplete sharing system and insufficient sharing guarantee.In view of the fact that most of the causes need to be solved by Kunming City,as a county level government,it is currently unable to realize the sharing of individual income tax-related data,and usually needs to rely on higher-level policies.Therefore,based on the advanced experience of Guiyang,Guizhou,and Qingdao,Shandong,it is concluded that the next step in Kunming’s implementation of individual income tax-related data sharing should be improved from the aspects of safeguard measures,technical support and talent construction.