Research On Individual Income Tax Collection And Management From The Perspective Of Information Asymmetry

Since 2011, the State Council, implementation of the "Camp changed by" pilot so far, tax collection and management focus is increasingly favor direct taxes. Which as a government regulator of national personal income distribution in the most direct and personal income tax revenue has become an important source of focus of the community, as well as the process of reform of the personal income tax collection also affects the public's nerves tightly. But in recent years, the effect of a tax administration reform are not satisfactory, how to raise the personal income tax collection and management level, to play its biggest role has become a major focus of the work of local tax collection department in the entire tax reform.From the information asymmetry theory, analysis of domestic and foreign research results related scholars. Try to find the reasons for the analysis of asymmetric information theory problems of personal income tax collection process, so the development of relevant local tax departments to measures to deal with information asymmetry caused by the collection and management difficulties. Further study of the use of information asymmetry methodological basis of game theory to build the game model of tax collection and management, to arrive at a tax collection process,taxpayers and withholding agents behavior is caused by information asymmetry based on their economic man stand on the selection. Also hope to use incentives in personal income tax collection, improve tax collection and management to the role of quality.In this paper, Guang'an personal income tax collection situation and related income analysis concluded that the first information asymmetry of information between the two sides is mainly a tax levied asymmetric information asymmetry state and local tax authority, the tax authority inside information asymmetry, local tax authority asymmetric information and relevant departments, thereby causing asymmetric information and moral hazard of personal income tax collection side adverse selection and low tax party, and analyzes the reasons for the existence of information asymmetry above personal income tax collection is mainly individual low income taxpayer compliance, individual income tax loopholes and tax collection and management of information technology lag, ultimately come under asymmetric information related to individual income tax collection in accordance with the above analysis: First, create a harmonious environment tax levied improve tax compliancedegrees; second is to strengthen tax collection and management, plugging loopholes in collection; Third, vigorously promote the construction of tax collection and management of information, information lag reverse situation.