The Tax Authorities Will Build A Risk Management Oriented Individual Tax Collection And Management Mode.

With the increasing number of natural taxpayers, the collection and management of local tax authorities is becoming more and more difficult.

The weak consciousness of taxpayers' self paying tax, the lack of self accounting ability, the lack of effective data sharing platform by tax authorities, the accurate means of revenue monitoring, the powerful aggregation of big data, the effective way of distinguishing and controlling and the professional personnel management team have become a stumbling block for effective monitoring and coping with the risk of personal income tax.

The author thinks that we should conform to the

And the dual needs of raising the level of collection and management, changing the natural person's collection and management ideas, strengthening the support of information management and taxation, and building a new mode of personal income tax collection of natural persons with five wings, namely, risk management as the sole guidance, "propaganda and guidance, platform protection, risk monitoring, grading response and multiple punishment".

Innovating publicity forms and reporting modes to improve taxpayers' compliance with tax laws.

We should enhance publicity to raise public awareness of personal income tax.

In the way of declaration, we strongly advocate "Internet +" tax, implement mobile APP declaration, and pay taxes on Internet banking, Alipay and WeChat, so that taxpayers can take more network and walk less.

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And expert team to improve platform support level.

We should further strengthen Internet support, combine property registration, five cards and three phase of golden tax, do a good job in tax sharing work of comprehensive tax administration departments, collect data of taxpayers of natural persons, and draw up a unified data sharing and analysis platform for Provincial People's governments to automatically check, sort out and analyze natural persons' tax related data.

We should further strengthen personnel guidance, set up a professional team of personal income tax risk management, set up and improve the template for personal income tax risk response, make clear the key points, check matters, and enhance the standardization level of risk response.

First, pay attention to key personnel.

Focus on high net worth natural persons, collect tax related information extensively, improve risk identification models and coping strategies, and accurately implement risk identification.

The two is to focus on key projects.

We should strengthen the risk management of wages, salaries, interest dividends, pfer of property, the production and operation of individual businesses and remuneration for labor remuneration, and carry out targeted risk response guidance.

The three is to focus on key industries.

Starting from the characteristics of regional economic structure and tax source, the key industries should be included in the scope of risk management, and the information data of income, income and tax burden of related industries should be collected extensively, so as to raise the level of tax administration.

The four is to focus on key policies.

It focuses on analyzing the risks existing in the implementation process of personal income tax policies such as non monetary assets investment, equity incentive and personal income tax reduction and exemption, and establishes a major tax source tracking system, focusing on major tax sources such as equity acquisition, merger and reorganization, and new three board listing.

Implementation of grading response and three-dimensional compliance.

Respond to quality and efficiency.

We should study the characteristics of natural person's risk and implement diversified natural person's risk response.

The tax risk of natural persons is analyzed in a multidimensional way. According to the size of taxpayers, the taxpayers are divided into high, medium and low risk taxpayers according to the risk size. The comprehensive elements are analyzed, the taxpayers are classified into different categories, and different risk coping strategies are applied.

We should use progressive punishment and credit punishment to improve the classification and restraint mechanism.

A progressive restraint mechanism is established. Aiming at the characteristics of natural persons, the flexible propaganda and rigid law enforcement should be used comprehensively, and punishment measures should be taken to avoid punishment, lighter punishment and punishment according to regulations.

We should strengthen the mechanism of credit punishment, actively cooperate with the credit management departments, incorporate honest tax into the scope of dishonesty management, and restrict the bank credit, entry and exit, and high consumption.