个人所得税第三方涉税信息报告制度研究

On the Third-party Tax-related Information Reporting System of the Individual Income Tax

第三方涉税信息报告制度是现代税收征管制度的重要组成部分。本文介绍了美国在第三方涉税信息报告制度方面的主要做法,并针对我国个人所得税征管制度发展的实际情况,提出了以下政策建议:一是将第三方涉税信息管理体制从属地管理转变为风险管理,不断推动全国性个人所得税第三方涉税信息共享平台建设,并利用第三方涉税信息识别税源风险;二是按照税收共治理念不断完善第三方涉税信息报告制度,包括激发第三方涉税信息报告主体的积极性和构建多主体协同治理模式。

The third-party tax-related information reporting system plays an important role in establishing a modernized tax collection and management system.The paper introduces the main practices of the United States and proposes relevant suggestions based on the actual development of China’s individual income tax system,including transforming the third-party tax-related information management system from territorial management to risk management,continuously promoting the construction of a national information sharing platform,and improving the third-party tax-related information reporting system in accordance with the concept of tax co-governance.