Research On Sharing The Third Party Information In The Administration Of Individual Income Tax In C County

Information asymmetry is increasingly emerging between tax authorities and taxpayers with the ever-accelerated updating of the information technology and the rising complexity of the tax collection and management environment.Personal income tax involves the vital interests of a vast multitude of people as an income tax directly collected from individuals.To protect personal interests,the taxpayers are unwilling to fully inform the tax authorities of their personal information.As tax-related information is scattered among various departments and organizations,it cannot be fully collected by the current information system of the tax authorities alone.Therefore,the traditional methods for collection,management and application of tax-related information are difficult to satisfy the development needs for collection and management of personal income tax.The following should be completed for collection and management of personal income tax at the present stage and in the subsequent long-term course: increase of the sources of third-party personal income tax information,improvement of the information sharing process and the information quality,and comprehensive promotion of the third-party tax-related information sharing.The third-party tax-related information sharing is an important part for the construction of information-based tax administration,an effective means to strengthen the collection and management of personal income tax,and a valid path to solve information asymmetry.On the one hand,the third-party tax-related information can be used to compare and analyze the taxpayers' declaration information,so as to verify the authenticity and completeness of such declaration information.On the other hand,the third-party personal income tax information also provides effective information support for tax risk management,playing a key role in tax source monitoring and tax payment evaluation.On the above grounds,the third-party information sharing has been performed in many provinces and cities in China.For example,some provinces have set up the third-party information sharing platforms and initially built the third-party information sharing mechanisms,with some results achieved.County C initiated the third-party personal income tax information sharing from 2016.During the implementation of actual work,although some results have been achieved,the existing problems should not be overlooked: insufficient legal protection,poor coordination between departments,impeded data transmission channels,inconsistent data calibers,low information utilization level,hidden dangers of information security,etc.,all of which hinder the further development of the third-party tax-related information sharing in County C to a certain extent.With the third-party personal income tax information sharing process of County C as the study object,this paper is aimed at providing solutionsand suggestions for the third-party personal income tax information sharing of County C with data on the personal income tax collection and management and the information sharing in County C by literature review,questionnaire survey,interview and other academic study methods.After the study and demonstration,it is believed in this paper that the third-party personal income tax information sharing of County C can be improved from three aspects: perfection of the legal system of the third-party information sharing,improvement of the cooperation mechanism of the third-party information sharing,and promotion of the construction of information-based tax administration.