第三方信息在个人所得税税源监控中的应用研究

发布时间：2018-06-24 20:57

本文选题：第三方信息 + 个人所得税　；参考：《重庆理工大学》2017年硕士论文

【摘要】：近年来,我国信息技术高速发展,“互联网+”被提升为国家战略,大数据运用如火如荼,信息管税成为新时期税务机关税收征管的重要手段,第三方信息应用于税收征管更是蔚然成风,其在破解征纳双方信息不对称问题上的作用已经被理论反复论证,同时也被实践反复证明。随着我国经济的高速发展,新兴经济业态快速崛起,个人所得税纳税主体呈爆发式增长,其分布零散化,收入多元化、隐蔽化等特征明显,个人所得税征纳双方信息不对称现象日益严重,税源监控愈加困难,税收流失风险日益凸显。营改增全面推开后,个人所得税在地方税收征管体系中的地位日益突出,各级地税部门面临对个人所得税的精细化管理问题,如何有效地获取并充分利用第三方信息进行个人所得税税源监控,提升个人所得税征管质效,成为地税部门亟待研究的重要课题。本文以第三方信息在个人所得税税源监控中的应用研究为出发点,论述第三方信息和税源监控等相关概念和理论,从必要性和可行性两个方面对第三方信息在个人所得税税源监控中的应用进行了分析,引入YY区地税局第三方信息交换平台的应用案例,通过对YY区地税局第三方信息交换平台第三方信息在个人所得税税源监控中应用现状的分析,重点指出YY区地税局应用第三方信息在个人所得税税源监控中存在的信息交换法律欠缺、信息应用方式粗放、信息采集水平较低、信息数据质量不佳、信息处理能力低下、信息保密机制缺乏等诸多问题,并针对存在问题提出完善法律制度、建立个人财产收支档案、拓宽信息采集渠道等完善第三方信息在个人所得税税源监控中应用的建议。
[Abstract]:In recent years, with the rapid development of information technology in China, "Internet" has been promoted as a national strategy, and big data has been used in full swing. Information management and taxation has become an important means of tax collection and management in the new era. The role of third-party information in solving the problem of asymmetric information between the two parties has been proved repeatedly by theory and practice. With the rapid development of China's economy and the rapid rise of the new economy, the main body of personal income tax has increased explosively, and its distribution is scattered, its income is diversified, and its characteristics are hidden, etc. The information asymmetry between the two sides of personal income tax collection is becoming more and more serious, the monitoring of tax sources is becoming more difficult, and the risk of tax loss is becoming increasingly prominent. After the overall introduction of the camp reform and increase, the status of individual income tax in the local tax collection and management system has become increasingly prominent. Local tax departments at all levels are faced with the problem of meticulous management of personal income tax. How to effectively obtain and make full use of third party information to monitor personal income tax sources and improve the quality of personal income tax collection and management has become an important topic to be urgently studied by local tax departments. Based on the research of the application of third party information in personal income tax source monitoring, this paper discusses related concepts and theories, such as third party information and tax source monitoring. This paper analyzes the application of the third party information in the personal income tax source monitoring from the aspects of necessity and feasibility, and introduces the application case of the third party information exchange platform of the YY District Local Taxation Bureau. Based on the analysis of the current situation of the application of the third party information exchange platform of the YY District Local Taxation Bureau in the personal income tax source monitoring, It is pointed out emphatically that the YY District Local Taxation Bureau has lack of information exchange law in the application of third party information in personal income tax source monitoring, extensive application of information, low level of information collection, poor quality of information data and low ability of information processing. This paper puts forward some suggestions on how to perfect the legal system, establish the personal property income and expenditure archives, widen the channels of information collection, and improve the application of the third party information in the monitoring of personal income tax sources in the light of the lack of information secrecy mechanism and so on.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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