第三方信息在个人所得税征管中的应用初探  

On the Application of the Third Party Information in the Collection and Administration of Individual Income Taxation

作　　者：王葛杨 Geyang Wang

机构地区：[1]国家税务总局北京市西城区税务局

出　　处：《国际税收》2020年第3期35-39,共5页International Taxation In China

摘　　要：新一轮个人所得税改革建立了综合与分类相结合的个人所得税制,也对税收征管模式和征管水平提出了新要求。从国际经验来看,个人所得税第三方涉税信息共享机制有助于提高个人所得税征管水平,是推进税收治理体系和治理能力现代化建设的必然要求。本文从分析我国第三方信息在个人所得税征管中的应用出发,通过比较和借鉴发达国家在个人所得税征管中第三方信息应用的成熟经验,提出构建我国第三方数据共享机制的建议。The new round of individual income tax reform has established a system with the combination of classification and comprehensiveness,which also presents new requirements to tax administration.From international experience,the third-party information sharing mechanism of individual income tax is helpful to improve the level of tax administration on the individual income tax,which is an inevitable need of promoting the system of tax governance and the modernization of tax governance capacity.Starting from the analysis of the application of third-party information in the administration of individual income tax,the paper puts forward suggestions on establishing the third-party information sharing mechanism by referring to the experience of developed countries.

关 键 词：个人所得税 税收征管 第三方信息 

分 类 号：F810.42[经济管理—财政学]