A Research On The Running Off Of Individual Income Tax And Its Countermeasure In Xi'an City

In our country, along with the quick development of the economy, the steady exaltation of personal income, and the income source presents the turn of diversification and recessivenesses. Facing the dissymmetry information, the social residents by benefits will make the best choices that will be advantageous to themselves. Because of our backward collection administration means, and society supervision does not arrive, our personal income tax runs off seriously. That the tax revenue runs off has changed the allotment relation from tax law system norm, resulted in irregular benefits allotment, reduced the public finance income of the government, and weakened the government macro view adjustment ability, so it is necessary to strengthen the management of the tax revenue from running off.Therefore, this text takes Xi'an municipal as an example, with the comprehensive usage norm study, adopting the combining methods of quantitative analysis and qualitative analysises, contacting the present collection administration condition of Xi'an region personal income tax, carrying on measuring the scale of personal income tax running off for 2004 Xi'an, getting the result of personal income tax of Xi'an municipal in 2004 running off the sum 50.85% that should accept, making use of explaination structure model analyzing the main factor that causing personal income tax running off, putting forward a specific way of implement way keeping personal income tax from running off, and realizing truly personal income tax to regulation economy, organization income and stability economy.This text is divided into totally five chapters: Chapter 1 mainly carried on textual research background, inspiration and use of data in the process, defined the concept that the tax revenue from running off at the same time, and made the introduction of our current personal income tax system and the present condition of our collection administration. Chapter 2 mainly introduced Xi'an municipal present condition of collection management and personal income tax running off ; first analyzing the running -off present condition and causes , then making use of the quantitative analysis methods to measure the scale of Xi'an. personal income tax running off . Chapter 3 made use of explanation structure model analyzing the core factor that affected tax revenue running off from the theories, namely society mental state, the obedience to pay tax, collection management means and tax revenue systems. Chapter 4 carried on the thorough analysis towards affecting the core factor of tax revenue running off. Chapter 5 aimed at the characteristics of personal income tax running off in Xi'an municipal, put forward the perfect tax system, strengthening to collection management, presenting an integration with related methods and the exaltation citizens the consciousness paying tax etc. and the countermove of personal income tax running off.