Study On Domestic Personal Income Tax Collection And Management Mode

As a direct tax levied on individuals, personal income tax plays an importantrole on adjusting income gap and increasing financial income. With thedevelopment of China' s market economy, personal income tax revenues have alsoincreased rapidly. However, due to many factors, there are too many sources oflosing in personal income tax collection process. Domestic study on personalincome tax collection and management is still limited on the simple measuresof collection and management. So, the research on the problems in personal incometax collection and management from collection and management mode perspectiveis important to exploring the theory and guiding practice.First, the paper changes on tax collection and management mode are reviewed.China's tax collection and management mode have gone through three stages,divided taxpayers management mode, collection management and inspectionseparation mode, the existing collection mode. Then features of the collectionand management model are analyzed.Second, the problems of existing collection mode are analyzed, combiningthe actuality of personal income tax collection and management. The main problemsare listed as follows: the initiative declaring lacking monitoring results inlarge number of tax revenue loss; computer network inefficient using; focusinspection to be ineffective; the existing collection and management mode lacksof social contacts. Then influence factors of personal income tax collectionand management are brought forward, the factors includes revenuer' s moralhazard under asymmetric information, taxpayers' adverse selection, revenuerand taxpayers' mutual influence in game situation, tax environment, revenuemanagement style and so on.Finally, on the base of influence factors, the guiding principles of personal income tax collection and management will be brought out. And theexisting tax collection and management mode is to be perfected, that is a computernetwork as a platform, strengthening the revenue source management mechanism,standardize initiative reporting and withholding system, a variety of reportingmanners, centralized inspection.