Research On The Reform Of My Country's Personal Income Tax Collection And Management Under The Condition Of Big Data

In the tax organization system,the proportion of personal income tax has increased rapidly year by year.Changes in taxation models and changes in the tax collection and management situation require taxpayers to change from passive tax payment to active tax payment.However,personal income tax compliance situation in our country is not optimistic.It not only causes huge tax losses,but also severely weaken the function of personal income tax regulation.Among them,information asymmetry is one of the important factors that leads to tax compliance.Therefore,how to solve the problem of information asymmetry in tax collection and management is particularly urgent.From the perspective of information asymmetry,this paper analyzes the reasons for the existence of information asymmetry in Chinese personal income tax collection and management based on the research of domestic and foreign scholars on the connotation,causes and solutions of information asymmetry.Combined with the current situation of Chinese personal income tax collection and management,put forward the impact of information asymmetry on personal income tax collection and management.At present,the main problems in individual tax collection and management are:the idea of big data thinking has not yet been deeply implemented;The ability of big data analysis and processing needs to be improved;The application of big data platforms needs to be unified;In the context of the rapid development of the Internet and big data technology,Chinese new personal income tax system model needs to match the tax collection and management with big data technology to solve the problem of information asymmetry in the process of tax collection and management.We can see that the application of big data technology to the current personal income tax collection and management work is imminent.Based on this,this article proposes the following measures and suggestions: improving tax collection and management laws and regulations in the context of big data;Using big data technology to drive changes in collection and management modes;Changing passive management to aggressive compliance and establish a well-collected relationship.By adopting the above countermeasures and suggestions,we can effectively alleviate the information asymmetry in individual tax collection and management,and reduce the loss of personal income tax and further improve the level of personal tax collection andmanagement in China.