Research On Personal Income Tax Collection And Administration In Heilongjiang Province Under The Background Of Data-based Taxation

As the fourth largest tax category in China,individual income tax(referred to as individual tax)has been revised for the sixth time as of 2018,in order to make it a better policy tool to adjust the income distribution gap and fulfill the mission of collecting wealth for the country.On January 1st,2019,China began to fully implement it,which marked that the collection and management of individual income tax in China officially entered the era of mixed tax system.And,the new tax law era also puts forward higher requirements for the modernization of individual tax collection and management,and the mode of "data-based taxation" implemented in China’s tax field can provide new ideas for the modernization of individual tax collection and management.Relying on "data-based taxation" to optimize individual tax collection and management will be the only way for the modernization reform of individual tax collection and management in China.At present,Heilongjiang Province has entered a new era of economic transformation.Digital economy and other emerging industries have promoted the high-quality development of Longjiang,and residents’ income forms and levels have gradually shown the characteristics of diversification and differentiation.Heilongjiang Province should also take advantage of the trend of China’s tax collection and management reform of "data-based taxation" and take advantage of the sharing,precision and high efficiency of the tax collection and management mode of "data-based taxation" to improve the level of tax collection and management in Heilongjiang Province,improve the service quality of tax collection and management and reduce the loss of individual taxes.Taking Heilongjiang Provincial Taxation Bureau as the research object,combining with the theories of information asymmetry and tax compliance,and using literature analysis,investigation and research,empirical analysis and comparative analysis,this paper deeply analyzes the current situation of individual income tax collection and management in Heilongjiang Province under the principle of " data-based taxation ".This paper analyzes and sums up the problems and causes of individual income tax collection and management in Heilongjiang Province from the aspects of data source,application framework and initial results of tax collection and management under "data-based taxation ".It is found that there are still some problems,such as the need for further optimization of the natural person electronic tax bureau,the difficulty of tax source supervision,the mismatch between the quality of tax personnel and the development of "data-based taxation ",and the low compliance of individual taxpayers.By analyzing the existing reasons,it can be summarized as the lack of personalized tax collection and management services,the imperfect tax-related information sharing mechanism,the scarcity of applied talents in tax departments,and the tax collection and management environment to be optimized.By collecting all kinds of relevant data and using DEA model analysis method,the tax collection and management efficiency of 12 cities in Heilongjiang Province is obtained.By comparing with each other,it is found that increasing the investment of talents and science and technology in areas with low efficiency can effectively improve the tax collection and management efficiency.Learn from the advanced experience of the developed countries of the United States,the Netherlands and Denmark and China’s Qingdao,Chengdu and Shenzhen in tax collection and management,such as strengthening tax inspection to increase illegal costs,attaching importance to the application of big data in the collection and management of high-net-worth income people,expanding the application scope of artificial intelligence technology to improve the tax service level,broadening tax payment channels and constructing multiple forms of collection and payment.In order to improve the level of personal income tax collection and management under the principle of " data-based taxation ",aiming at the related problems and causes,this paper puts forward some suggestions,such as optimizing the electronic tax bureau of natural persons by constructing user portraits,realizing the sharing of tax-related information of the third party by applying blockchain technology,speeding up the construction of tax management team of natural persons,and optimizing the tax collection and management environment under the principle of " data-based taxation ".It is hoped that under the new economic background,Heilongjiang Province can seize the opportunity,speed up the modernization process of individual tax collection and management,improve the level of individual tax collection and management.