Research On Collaborative Governance Of Personal Income Tax-related Data Under The Background Of Tax Refor

In recent years,the increasing complexity of economic activities has made it increasingly difficult for tax collection and management departments to manage tax sources.Under the traditional tax collection and management model,the tax management department has increasingly limited access to tax related data,which not only affects the efficiency of tax collection and management,but also hinders the fairness and impartiality of taxation.Strengthening the governance of tax related data can help address the shortcomings of tax collection and management,reduce tax risks,improve taxpayers’ compliance,enhance the efficiency of tax collection and management,and better ensure the fairness and impartiality of taxation.In fact,with the development of big data and the continuous revision and updating of tax laws,more and more tax related data are fragmentation and collected by non tax authorities.How to obtain and use this information has become an important foothold for tax authorities to modernize their tax collection and management.In particular,after the personal income tax reform in 2018,China’s new personal income tax implemented a tax system reform that combines classification and synthesis.The biggest challenge facing China is to shift from "withholding and remitting" to a collection and management system of "pre payment+self declaration".Unlike other major taxes such as value-added tax and corporate income tax,the direct burden of individual income tax is on natural person taxpayers.The usual collection and management mode of "controlling tax by ticket" and data acquisition methods of the tax department have failed,and there is an urgent need to try and explore new collection and management mechanisms.This article takes T District of C City as an example,based on the practice of individual income tax collection and governance in T District of C City,summarizes the modes and specific measures of collaboration between tax departments,government departments,enterprises andinstitutions,social organizations,natural persons and the public in the past three years.It sorts out the difficulties that have arisen in this process,and conducts in-depth research on promoting collaborative governance of individual income tax related data through the temporary governance process currently in operation,This thesis summarizes some systematic and institutional methods to guarantee tax revenue and regulate social tax compliance,and puts forward reasonable suggestions,so as to realize theApplication of collaborative governance theory and government data governance related theories in the field of collaborative governance in tax practice.In terms of research methods,this article uses literature research,comparative analysis,case analysis,and interview methods to take the exploration and promotion process of multi-agent collaborative governance in the remittance and payment of individual income tax in T District of C City as an example.From the perspective of government data governance,this article conducts a comparative analysis of the problems encountered in the process of cross entity,cross region,and cross level collaboration,and conducts surveys and interviews on the feelings and experiences of various governance entities in the region in participating in collaborative governance,Conduct an in-depth analysis of the problems that have arisen,and propose relevant improvement measures from several aspects such as the governance objectives,governance subjects,governance objects,and governance tools of the government data governance subsystem by drawing on the measures taken by some foreign countries in the area of collaborative governance of individual income taxes.As the "Golden Tax Phase IV" system of the tax department is about to go online,it is expected that this study can provide reference opinions for local governments’ individual income tax collection and even nationwide tax governance.