Harbin City Personal Income Tax Collection And Management Research

Personal income tax in the tax system occupies an important position.It is the main sources of revenue. Personal income tax charged with important social function, on the one hand, it can stimulate consumption, expanding domestic demand; on the other hand, it can adjust incomes and promote social equity. So its collection and management work seems important.The purpose of this writing is to solve the current personal income tax collection in Harbin management of the main problems, strengthen collection and management quality, and improve the collection and management level. In this paper, a qualitative analysis, quantitative analysis, comparative analysis and an example analysis of a variety of research methods.This is the first research in Harbin personal income tax collection and management. First, the personal income tax collection and management status as the basis for the introduction of Harbin personal income tax. Then, proceed from reality, list the collection and management system, legal basis, the collection manager, collection and management objects, high-income earners and means of collection and management of five major problems exist,and use theory to be analysed and find a solution. Ultimately, Were collected from the improved management system, improve the collection and management legal basis, Strengthen the management, Enhanced cooperation sense,and management for countermeasures.This article of the conclusions of guidance, Harbin personal income tax collection and management practices have a positive role, and for the future research laid a solid foundation.