Individual tax information is the basic data of individual income tax declaration management, which mainly includes the following aspects:
1. Taxpayer's identity information: including basic information such as the taxpayer's name, ID number, gender and date of birth, used to confirm the taxpayer's identity and qualification.
2. Income: includes the income sources of taxpayers, such as salary income, remuneration for manuscripts, income from property leasing, and the specific amount and time of income, which is used to calculate the taxable income of taxpayers.
3. Tax declaration: including the taxpayer's tax declaration form, tax payment certificate and other declaration materials, as well as the results of the tax department's examination and handling of the taxpayer's declaration, which is used to confirm whether the taxpayer has made tax declaration and paid taxes in accordance with the regulations.
4. Tax preference: including the specific terms of individual income tax preferential policies enjoyed by taxpayers, and the results of the tax authorities' examination and handling of preferential policies applied by taxpayers.
The collection, management and use of personal tax information is an important part of personal income tax collection and management, and it is also an important means to protect the legitimate rights and interests of taxpayers and ensure tax fairness. Through the collection and analysis of personal tax information, the tax authorities can monitor and manage the collection of personal income tax to prevent tax evasion and other illegal acts. At the same time, taxpayers can also know their own tax situation and tax treatment results by querying their own tax information, find and correct their tax problems in time, and safeguard their legitimate rights and interests.
With the development of information technology and the continuous improvement of personal income tax system, the collection, management and use of tax information are also constantly improving and perfecting. Specifically, it can be expanded and extended from the following aspects:
1. automation and intelligence of tax information collection: through information technology, automatic collection and intelligent processing of tax information are realized, and the accuracy and efficiency of information collection are improved. For example, it is convenient for taxpayers to fill in and submit tax information through electronic tax bureaus and mobile applications, and at the same time use artificial intelligence and big data technology to review and process information.
2. Centralization and standardization of tax information management: establish a centralized tax information management system to realize centralized storage and management of tax information. At the same time, formulate and implement standardized tax information management processes and norms to ensure the accuracy and consistency of information.
3. Sharing and commonality of individual tax information: strengthen the sharing and commonality of individual tax information among various departments to realize information exchange and sharing. For example, realize information sharing and collaborative management between tax authorities and banks, public security, customs and other relevant departments, and improve the efficiency and effectiveness of tax supervision.
4. Security and privacy protection of tax information: Strengthen the security management and privacy protection measures of tax information to ensure that tax information is not illegally obtained and used. For example, using encryption technology, access control and other means to protect the security and privacy of tax information.
To sum up, individual tax information is the basic data of individual income tax collection and management, and its collection, management and use are of great significance for protecting the legitimate rights and interests of taxpayers and maintaining tax fairness. Under the background of the development of information technology and the continuous improvement of personal income tax system, we should constantly improve and perfect the collection, management and use of tax information, improve the efficiency and effect of tax supervision, and promote tax fairness and social justice.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
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Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.
Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.