Research On The Optimization Of Personal Income Tax Collection In China Based On Data Sharing Perspective

Reform of finance and tax system is a vital task put forward in the Third Plenary Session of the 18 th CPC Central Committee.The reform is an important method to realize “China dream” and two “goals in the next 100 years” which are proposed by the Party Central Committee with the General Secretary Xi Jinping at the core;it is a major force to promote industrial transformation and upgrading in China;it is important to enhance Chinese government's modern management and governance;and it is a crucial measure to achieve the matching of financial powers and authorities in central and local governments,as well as a more reasonable allocation of revenues of the country.The individual income tax was first levied in 1980,but during the tax collection and management,problems have emerged such as inaccurate access to the tax base data,leading to severe tax evasion and dodging of individual income tax.In reality,the levy deviates from the legislative principles,and the general public cannot experience the equality of taxation,so there are massive social responses.The cause is rooted in the isolation of information among government departments,and between the government and third parties,which results in the inability of the tax executive office to verify the data reported by taxpayers.Therefore,the executive office is in a disadvantaged position in the actual operation,and can only carry out tax payment appraisal and tax collection according to fixed incomes.Premier Li Keqiang has put forward “Internet +” and “promotion of sharing of government information”(1)which will vigorously facilitate the sharing of government information,thus reducing the barriers to information sharing among governments.That provides an effective method for the reform of collection and management of individual income tax,as well as for the better and fairer collection and management of individual income tax.The innovation of this paper lies in several aspects.Firstly,the perspective is original with the proposal of data sharing.From the perspective of data sharing among various departments within the government and between the government departments and third parties,this paper analyzes and tries to solve some problems in the collection and management system of individual income tax.Secondly,the countermeasures for the problems are of strong practicality.Each problem raised in this paper has corresponding countermeasures.Thirdly,the paper is of strong extensibility.The direction and mindset of this paper are not merely targeted at the problems of current tax collection and management,but can efficiently utilize the resources of other departments of government and give feedback to them,in an effort to form a virtuous cycle,thus achieving the goals of optimizing the means of collection and management,reducing inequality of taxation to some extent,and increasing the tax compliance.