Research On The Issue Of Information Sharing Related To Personal Income Tax From The Perspective Of Collaborative Governanc

In our tax system,the individual income tax is an important part.It can not only adjust the income distribution of the residents reasonably,but also play the role of organizing financial revenue effectively as one of the important tax sources.Because it is a non-transferable direct tax,its collection and management are closely related not only to the government tax,but also to the interests of most taxpayers.After the individual income tax reform in 2019,the tax scope of comprehensive income has been expanded,and special additional deduction information related to individuals has been added,including many aspects,such as: Infant care,children’s schooling,elderly support,serious illness expenses,housing rent,housing loans,continuing education expenses and other information with a certain degree of personal privacy and volatility,resulting in the information asymmetry between the two sides.Tax-related information sharing is an important means to achieve cross-departmental collaborative tax administration,which can effectively solve the problem of information asymmetry between the two sides of personal income tax collection.At the same time,through the combing and integration of information,it can establish the accurate portrait of taxpayers "one-man style",and achieve the important goal of the modernization of tax governance system and governance ability.Guided by the theory of information asymmetry and the theory of collaborative governance,this paper studies the current situation of tax-related information sharing of individual income tax in R City as an example.It makes full use of case analysis and comparative analysis to conduct in-depth and systematic interviews with relevant staff of tax department,government department and non-government department in R City,so as to understand the most real situation and find out the existing problems.It includes the security dilemma that the original model cannot meet the needs of governance,the responsibility dilemma that there is resistance to the coordination of departments,the cooperation dilemma that the sharing quality of tax-related information is not high,the application dilemma that the use degree of tax-related information is low,and the dilemma of the aging team and the lack of professional talents.In view of the problems found,in-depth analysis was made of the underlying reasons,including the imperfect legal system,the incomplete establishment of sharing concept and supervision and assessment mechanism,the backward information sharing mode,the insufficient information processing and application ability,and the low degree of emphasis on team construction.Through the research,the author believes that,on the premise of clarifying the responsibilities of participants and departments,the establishment of coordinated and effective guarantee mechanism,scientific and reasonable responsibility mechanism,cooperation mechanism connecting the upper and lower levels,application mechanism of comprehensive analysis and talent mechanism of comprehensive support is an important way to build efficient operation of individual income tax tax-related information sharing mechanism.It can effectively reduce the pressure and risk of individual income tax collection and management caused by information asymmetry,and better promote the collaborative tax administration of individual income tax in R City.