Research On Alleviating Information Asymmetry In Personal Income Tax Collection And Administration Under The Background Of Big Data

Since the 18th National Congress of the Communist Party of China,General Secretary Xi Jinping has regarded the promotion of economic digitalization as an important driving force for realizing innovation and development.In recent years,with the development of computer and Internet technologies,a series of new information technologies represented by big data and artificial intelligence technologies have gradually entered the public eye,bringing influence and changes to economic development,social management,and people’s lives in various countries.Therefore,China must attach great importance to the development of big data,make full use of the advantages of big data technology to innovate the management of the economic field,create a new development model of the digital economy,improve the level of national governance,and maximize the security of data.On January 1,2019,the new "Individual Income Tax Law" came into effect,which brought significant changes to the personal income tax.In particular,matters such as children’s education,old-age support,and housing loans,which are the focus of the public,have been included in the personal income tax.Special additional deduction for income tax,and at the same time,the four items of income,including personal salary,are combined into comprehensive income,and the tax system of combining comprehensive income and classified income is implemented,which brings a large number of natural person taxpayers to deal with the final settlement.tax-related business.A series of reform actions of the new law have brought tax reduction benefits to natural person taxpayers,but at the same time,it has brought enormous pressure and challenges to the tax department to strengthen the management of personal income tax.As of 2021,there are about 200 million natural person taxpayers nationwide.people.The sharp increase in the number of natural person taxpayers and the complexity of the tax system further exacerbate the inaccuracy and asymmetry of tax information.How to combine the existing big data technology to effectively solve the problem of tax information asymmetry and ensure that tax authorities should Collecting everything and maintaining social justice has become an urgent problem to be solved.According to the research idea of "proposing problems-analyzing problems-solving problems",this thesis examines more systematically how to use big data technology to alleviate information asymmetry in the process of personal income tax collection and administration.At the theoretical level,through the analysis of big data theory and its relationship with personal income tax collection and management,information asymmetry theory and its relationship with personal income tax collection and management,it is proposed that big data technology can alleviate the problem of information asymmetry through data acquisition,sorting and integration.path method.At the practical level,the development history of my country’s individual income tax since the reform and opening up was sorted out in chronological order,focusing on the main revisions of the new "Individual Income Tax Law" in 2019,introducing the calculation of comprehensive income,six special additional deductions,etc.This thesis studies the current declaration and payment methods of personal income tax,and compares and analyzes my country’s personal income tax income from 1999 to 2020 with the gross national income.It is concluded that there is still a large risk of tax loss in my country’s personal income tax.An important reason for the loss of tax revenue is that there is a serious information asymmetry between tax authorities and natural person taxpayers,within the tax system,and between tax authorities and third parties.The main reasons for information asymmetry are the reform of the personal income tax system,the tax compliance of natural person taxpayers,the ability of tax authorities to obtain information,and the development of new economic and new business formats.Aiming at the reasons for the information asymmetry,synthesizing big data theory and practice,five countermeasures are put forward:(1)Further strengthen the thinking of "data management and taxation",and form a synergy of ideas to use big data to strengthen tax collection and management in the entire tax system;(2)Improving laws and regulations relating to the collection and administration of personal income tax around big data,in particular through legislation to establish a personal property registration system and to promote third-party information sharing,especially through legislation to establish a personal property registration system and promote third-party information sharing;(3)Establish a "data management and taxation" system,and break through the obstacles to data information sharing and use by building a unified national tax-related information sharing platform,improving the construction of a large database of natural person taxpayers,and deepening the application of big data technology in the collection and management of personal income tax;(4)From the innovation of talent introduction mechanism,the establishment of seven high-quality expert teams,etc.Starting from the perspective of training "big data + individual tax management" compound talents;(5)Using big data technology to strengthen the daily tax source supervision of individual income tax,increase inspection efforts,and optimize the incentive and punishment mechanism.