大数据背景下A市税务局个人所得税征管优化研究

【作者】 王静；

【导师】 王兆刚；

【作者基本信息】 青岛大学 ， 公共管理（专业学位）， 2024， 硕士

【摘要】 在税收工作中尤其是个人所得税征收领域,对纳税人涉税信息的掌握至关重要。在当今世界,随着经济社会的快速发展,纳税人的收入来源日益复杂,涉税信息呈几何倍数增长,成为税务系统个人所得税征管过程中的新挑战。大数据的发展,给个人所得税征收带来了机遇,推动着个税征收模式进行调整与变革,如何高效准确地利用大数据优化当前的征管体系成为税务部门亟需解决的问题。本文围绕A市税务局在大数据背景下个税征管存在的问题、原因及对策展开研究,力图为优化地方税务局个税征管提出行之有效的举措。本文基于A市的个税征管工作,结合税收遵从理论和信息不对称理论,通过对A市税务局个人所得税征管现状,如机构设置、管户情况、大数据应用现状以及近几年来个人所得税收入情况等进行分析,认为大数据背景下A市在个税征管工作中主要存在的问题包括:自然人涉税信息监督核查难度大,数据共享不及时,税务人员利用大数据进行风险管控能力不足,涉税数据整合度不充分等。导致这些问题出现的原因主要包括部门之间涉税信息共享机制不完善,数据质量管理相关机制不健全,税收精准监管没有与大数据思维密切结合,自然人纳税信用体系缺失,个税征管信息平台建设不完善等。本文认为可以从以下几方面来优化A市税务局个人所得税征管:一是完善涉税信息共享机制,加强不同部门之间信息的互通互用,充分发挥大数据的作用;二是深入整合纳税人涉税数据,提高纳税人信息的精准度;三通过管理机制创新等多元化的措施,提高纳税人的遵从度,降低征税成本;四是结合大数据的要求,通过人才引进、培养等措施,加强复合型人才队伍建设。更多还原

【Abstract】 With the development of the era of big data,new changes have taken place in the mode of personal income tax collection.Taxpayers’ income sources have become increasingly complex,and tax-related information has increased geometrically,which has become a new challenge in the process of personal income tax collection and management in the tax system.How to efficiently and accurately use big data to optimize the current collection and management system has become an urgent problem for tax authorities.This paper focuses on the problems,causes and countermeasures of tax collection and management in the context of big data in A City Taxation Bureau,trying to put forward effective measures to improve the quality and efficiency of tax collection and management in A City Taxation Bureau.Based on the tax collection and management work of City A,combined with the tax compliance theory and information asymmetry theory,this paper analyzes the current situation of personal income tax collection and management of City A’s tax bureau,such as organization setting,household management,big data application and personal income tax income in recent years,and holds that the main problems in the tax collection and management work of City A under the background of big data include: it is difficult to supervise and verify tax-related information of natural persons,the data sharing is not timely,the ability of tax personnel to control risks by using big data is insufficient,and the integration of tax-related data is insufficient.It also analyzes the causes of the problems,including the imperfect tax-related information sharing mechanism between departments,the imperfect data quality management mechanism,the failure of accurate tax supervision to effectively integrate into big data thinking,the lack of tax credit system for natural persons,and the imperfect information platform construction.By learning from the advanced international experience of Britain,Spain,France and combining with the actual work of tax collection and management in A city,this paper thinks that the personal income tax collection and management of A city tax bureau can be optimized from the following aspects: first,improving the tax-related information sharing mechanism;second,deeply integrating the tax-related data of taxpayers;third,improving the taxpayer’s compliance;and fourth,strengthening the construction of a compound talent team.更多还原