Research On The Application Of The Third Party Information In The Monitoring Of Personal Income Tax

In recent years,China's rapid development of information technology,"Internet +" has been promoted to national strategy,the use of large data in full swing,information tax has become an important means of tax authorities in the new era of tax collection and management,third-party information applied to tax collection and management is a common practice The role of information asymmetry on both sides has been repeatedly demonstrated by theory and has been repeatedly proved by practice.With the rapid development of China's economy and the rapid rise of emerging economic status,the subject of personal income tax is explosive growth,its distribution is fragmented,income diversification,concealment and other characteristics are obvious,personal income tax information asymmetry phenomenon is increasingly serious,Tax source monitoring more difficult,the risk of tax revenue has become increasingly prominent.The status of personal income tax in the local tax collection and management system has become increasingly prominent,the local tax department at all levels is faced with the fine management of personal income tax,how to effectively obtain and make full use of third party information for personal income tax monitoring,To enhance the quality of individual income tax collection and management,as the tax authorities need to study an important issue.This paper takes the third party information in the application of personal income tax source monitoring as the starting point,discusses the third party information and tax source monitoring and other related concepts and theories,from the necessity and feasibility of the third party information in the personal income tax source monitoring This paper analyzes the application status of the third party information exchange platform of the YY District Local Taxation Bureau,and points out the application status of the third party information exchange platform of the YY District Local Taxation Bureau,and points out that the YY District Local Taxation Bureau The application of third-party information in the personal income tax source monitoring in the existence of the lack of information exchange law,extensive information application,information collection level is low,poor quality of information data,information processing capacity is low,lack of information security mechanism and many other problems,The problem proposed to improve the legal system,the establishment of personal property revenue and expenditure files,broaden the channels of information collection and other third-party information in the personal income tax monitoring application of theproposed recommendations.