关于个人所得税征管信息体系的分析与思考

Analysis and Reflections on the Information System of Individual Income Tax Administration

个人所得税制度运行中的信息不对称问题一直是税收征管体制机制亟待解决的核心问题,须适应社会经济运行格局的最新变化,改变数据信息规则,从各部门"分工协作"下分散的数据信息格局加快转向"系统集成"。依托现行代扣代缴制度,不断扩大自行申报范围,同时加强第三方信息的获取渠道和能力,构建代扣代缴信息、自行申报信息与第三方信息之间相互对比的逻辑关系。推动税收信用体系全面融入社会信用制度。运用新技术,按照科学化、精准化的理念配置征管力量,针对自然人的风险特征,引导征管资源的精准投送。

The problem of information asymmetry in the operation of individual income tax system has always been the core issue of tax collection and administration system. It must adapt to the latest changes in the socio-economic operation pattern, change the rules of data information from decentralized pattern to system integration. Relying on the current withholding system, the scope of self-declaration is continuously expanded, and the channels and capabilities for obtaining third-party information are strengthened, and the logical relationship between the withholding, self-declaration and third-party information is constructed. The full integration of tax credit system into the social credit system is promoted. We shall allocate administration capabilities scientifically and precisely and guide the delivery of collection and administration resources in light of the characteristics of individual risks by using new technologies.