Study On Tax Information Management Of Natural Persons

China’s current tax system structure is established by the 1994 tax reform,relying mainly on indirect tax,tax structure corresponding to our country’s tax collection and management system is aimed at corporate taxpayers,and less involved in natural person taxpayers.In 2013 the third plenary session of the 18 through "the central committee of the communist party of China about certain major issue decision" comprehensively deepen reform of the proposed to "deepening the reform of tax system,improving the local tax system,gradually raise the proportion of direct tax" so in the future,our country the proportion of direct tax will increase,the tax imposed on natural person will increase,the tax authority directly facing the opportunity of a natural person will increase,considering the natural person relatively scattered,the tax is more sensitive to the particularity of,in view of the natural person tax collection and management system should be established,including the management of the natural person tax-related information and an important impact to the natural person tax collection and administration system.At present,the natural person for tax collection and administration is still in its infancy,published in 2015,the tax administration law draft "also increased for the new natural tax collection and administration in the related content,which added a section to tax-related information disclosure regulation,highlighted the tax-related information management for the whole of a natural person the importance of tax collection and administration.Under the impact of the Internet +,the level of information technology has been continuously improved.In order to further improve the quality of tax collection and management,it is necessary to improve the application of information technology in the field of tax collection and management.The management of tax information for natural persons mainly includes information collection,information sharing,information utilization and information protection.At present,our country has further perfect space in these aspects,first of all,it should be perfected from the legal level,so that the whole process can be regulated by law.Secondly,in view of the natural person tax collection and administration,structures,tax-related information collection and sharing platform,the natural person can be through the information management platform for tax returns,personal property registration,the tax authorities can use this platform to monitor the taxpayer’s income property information,make full use of the the tax-related information of taxpayers,improve the efficiency of tax collection and administration.Under the impact of the wave of Internet +,informatization level continuouslyimprove,the traditional tax collection and management pattern already can not adapt to the demand of the new age,in order to further improve the quality of tax collection and administration,require close combination of Internet and tax collection and administration,improve the level of information technology application in the field of tax collection and administration.Improve the management level of natural person tax-related information,not only to improve on the design of systems,the tax authorities also want to constantly improve the service level,increase the trust of the taxpayers to the tax authority,perfect the relevant supporting measures,give priority to protect the legitimate rights and interests of taxpayers,provides certain tax relief way.Give full consideration to the particularity of natural person,provide more convenient channel to pay taxes for taxpayers,to increase tax propaganda of knowledge,and also for the latest tax laws and regulations,by the public,timely delivery,to deepen understanding of tax taxpayers so as to improve the efficiency and quality of a tax on natural person,reduce the loss of tax revenue to improve tax compliance.