| The special additional deduction policy for individual income tax was officially introduced in 2019.Since its implementation three years ago,the policy has brought real tax reduction dividends to domestic natural persons who pay individual income tax.However,while bringing the dividend of tax reduction,the tax department found a series of loopholes and problems in the process of managing the tax-related information of the special additional deduction of individual income tax,resulting in the loss of domestic tax sources.The focus of this paper is how to better individual income tax special additional deduction tax-related information management.This paper takes the tax-related information management status of individual income tax special additional deduction of tax department in T County of Gansu Province as an example,guided by information asymmetry theory,tax compliance theory and tax collection management efficiency theory,comprehensively applies three research methods: case study method,literature method and interview method.A systematic and in-depth interview was conducted with the staff of the tax department in T County of Gansu Province in positions related to individual income tax and the staff of the relevant government departments in T County who have mastered the information related to individual income tax,to understand the current status of the system of obtaining the information related to individual income tax,the filling and reporting of the information related to individual income tax and the sharing of the information related to individual income tax.Taking the personal income tax special withholding tax-related information management of a small county town as an epitome,the paper points out several typical problems after the formal implementation of the special additional deduction policy of personal income tax,including the APP system of personal income tax did not check out suspicious information in time,low communication efficiency between tax departments and relevant government departments,the leakage risk of tax-related information transmission process,low tax compliance.The causes of these four problems are deeply analyzed,including the imperfect verification rules of individual tax system for taxrelated information,the lack of establishment of tax-related information sharing mechanism among various departments,the primitive transmission mode of tax-related information,and the imperfect tax compliance system.It also puts forward optimization suggestions on improving the APP system of individual income tax,improving the information sharing mechanism between departments,establishing a national database of individual tax withholding tax-related information,and improving the tax compliance system,hoping to provide some reference for optimizing the tax-related information management of special additional deduction of domestic individual income tax. |
