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Research On The Collection And Management Of Personal Income Tax In Shijiazhuang City

Posted on:2011-05-12Degree:MasterType:Thesis
Country:ChinaCandidate:Z H ZhangFull Text:PDF
GTID:2189330338484834Subject:Public Management
Abstract/Summary:PDF Full Text Request
Personal income tax system as an important part of the trend of accelerated growth in recent years in China.However,due to defects in their own personai income tax law, while the residents present at the diversification of income sources and recessive Feature,combined with persondl income information control mechanism is not perfect,the tax authorities is relatively backward collection and management tools ,social supervision is notin place,resulting in China. Personal income tax collection and management are becoming increasingly serious.Therefore, this article in Shijiazhuang City, the use of quantitative and qualitative analysis methods, contact Shijiazhuang City personal income tax collection and management status of individual income tax collection in Shijiazhuang City, the work status of research and analysis, summarized the actual collection major problems exist in the work, and detailed analysis of the causes of the problem, drawing on historical experience and the successful experience of developed countries, conform to adhere to tax according to law, tax management attention to the actual work thinking, from the strengthening supervision, standardize income, accelerate information, improve collection and management efficiency in terms of personal income tax collection and management of Shijiazhuang City, countermeasures and suggestions put forward in order to realize personal income tax adjustment of economic, organizational income and stable economy.
Keywords/Search Tags:personal income tax, tax collection management, self-declaration
PDF Full Text Request
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