本文選題：第三方信息 + 個人所得稅��； 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：近年來,我國信息技術(shù)高速發(fā)展,“互聯(lián)網(wǎng)+”被提升為國家戰(zhàn)略,大數(shù)據(jù)運用如火如荼,信息管稅成為新時期稅務(wù)機關(guān)稅收征管的重要手段,第三方信息應(yīng)用于稅收征管更是蔚然成風(fēng),其在破解征納雙方信息不對稱問題上的作用已經(jīng)被理論反復(fù)論證,同時也被實踐反復(fù)證明。隨著我國經(jīng)濟的高速發(fā)展,新興經(jīng)濟業(yè)態(tài)快速崛起,個人所得稅納稅主體呈爆發(fā)式增長,其分布零散化,收入多元化、隱蔽化等特征明顯,個人所得稅征納雙方信息不對稱現(xiàn)象日益嚴(yán)重,稅源監(jiān)控愈加困難,稅收流失風(fēng)險日益凸顯。營改增全面推開后,個人所得稅在地方稅收征管體系中的地位日益突出,各級地稅部門面臨對個人所得稅的精細(xì)化管理問題,如何有效地獲取并充分利用第三方信息進行個人所得稅稅源監(jiān)控,提升個人所得稅征管質(zhì)效,成為地稅部門亟待研究的重要課題。本文以第三方信息在個人所得稅稅源監(jiān)控中的應(yīng)用研究為出發(fā)點,論述第三方信息和稅源監(jiān)控等相關(guān)概念和理論,從必要性和可行性兩個方面對第三方信息在個人所得稅稅源監(jiān)控中的應(yīng)用進行了分析,引入YY區(qū)地稅局第三方信息交換平臺的應(yīng)用案例,通過對YY區(qū)地稅局第三方信息交換平臺第三方信息在個人所得稅稅源監(jiān)控中應(yīng)用現(xiàn)狀的分析,重點指出YY區(qū)地稅局應(yīng)用第三方信息在個人所得稅稅源監(jiān)控中存在的信息交換法律欠缺、信息應(yīng)用方式粗放、信息采集水平較低、信息數(shù)據(jù)質(zhì)量不佳、信息處理能力低下、信息保密機制缺乏等諸多問題,并針對存在問題提出完善法律制度、建立個人財產(chǎn)收支檔案、拓寬信息采集渠道等完善第三方信息在個人所得稅稅源監(jiān)控中應(yīng)用的建議。
[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.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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本文編號：2062922