Research On The Construction Of Tax Related Information Sharing System Under The Mode Of Individual Income Tax

With the rapid development of information construction,the explosive growth of global information has played a subversive impact on our society and life.People’s thinking,the production and operation of enterprises and government affairs management are deeply affected by information transmission and sharing.Many countries attach importance to the construction of information sharing mechanism from top-level design.In China,the Party Central Committee and the State Council have announced the strategic status of government information sharing through official documents.As a tax department,the sharing of government information is mainly the sharing of tax-related information.In 2019,the new personal income tax law was officially implemented,and the concept of syndrome,final settlement and special additional deduction was introduced for the first time in this reform.Different from the personal income tax law in the past,there is an unprecedented amount of tax related information in the four categories of income after the reform,which has brought unprecedented challenges to the collection and management of tax authorities at all levels.Based on the background of individual income tax collection,this paper studies the construction of its tax related information sharing system.On the one hand,it conforms to the development of the times and further promotes the tax modernization of our country;on the other hand,the construction of the system helps to strengthen the collection and management of individual income tax,and also brings great convenience to tax authorities,taxpayers and third-party departments.At present,the State Administration of Taxation has established an information sharing mechanism for personal income tax data at the general and provincial levels based on the principle of "overall planning,layered implementation,centralized storage,standardized use and unified scheduling".Based on the investigation and study of the relevant documents of the State Administration of Taxation and Yunnan Provincial Administration of Taxation,this paper finds that the current situation of the construction of the information sharing system of personal income tax is not ideal,and the work of information sharing of personal income tax mainly stays in the "total to total" level.Based on the investigation,research and summary,this paper puts forward several reference suggestions for the construction of personal income taxrelated information system,so as to achieve the purpose of basically symmetrical tax collection and management information and accurately mastering tax sources: first,to establish a comprehensive legal system in the way of promulgating new laws and regulations,to ensure that the shared information will not be disclosed,and to improve the relevant provisions and rules of tax related information sharing;second,to construct a comprehensive legal system Build a unified platform for tax related information sharing,get through the tax related information sharing process,and enrich the hardware of the personal income tax related information sharing system;third,build a new environment for supporting tax by establishing a new concept and creating a new pattern.