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近年来我国不断加强个人所得税征管,但如何获取充分、可靠的第三方信息以识别和评估个人所得税遵从风险这个“瓶颈”问题仍未解决。从国际经验看,要构建一个高效的第三方信息获取与应用机制,必须以国家立法为前提、以全国性税收征管信息平台为依托、以相关交易方和管理方为提供信息的主体、以统一格式的信息报告表为载体、以电子传输为主要方式、以奖惩分明的激励机制为必要保障。
In recent years, China has continuously strengthened its personal income tax collection and management. However, the issue of how to obtain sufficient and reliable third party information to identify and evaluate personal income tax compliance risks remains unresolved. From the international experience, in order to build an efficient third-party information acquisition and application mechanism, we must take the national legislation as a precondition, relying on the national tax collection and information platform, the relevant transaction parties and the management party as the main body of providing information, Format of the information report form as a carrier, the main means of electronic transmission, reward and punishment with a clear incentive mechanism for the necessary protection.