Research On Personal Tax Declaration System

This paper includes three sections.The first part is about personal tax declaration system, which mainly points out the problems encountered in the implementation of the personal tax declaration system in China according to the research on the construction and implementation of personal tax declaration systems in China and other countries—" There are still failures of declaration, which causes serious loss of personal income tax, and rates are still low , only about 50%."The second part puts forward the problems of China's current system in the following three areas. First, there are problems of laws and regulations. The current classification tax system has a lack of fairness, which easily generates tax evasion phenomenon; the design of pre-tax deduction is unreasonable; the design of rate is not scientific; the tax burden is high while the welfare is low. Second, there are problems of tax collection such as existence of a weak awareness of citizens to pay taxes, statutory withholding paying implementation away from right place and weak tax revenue sources and management. Third, there are problems of tax inspector: the force of inspectors can not fully make the inspection work implemented; tax inspectors of expatriate staff is to be strengthened urgently; the inspection methods are backward; it is difficult to achieve inspectors evidence; enforcement is lax, and the punishment is lesser, and there are not enough efforts to combat the problem.The third part is about the ponder of improving the existing system of China. Against the current system exist, the paper sets up ideas of settlement in three aspects. First, learn from foreign experience, and improve the taxation system: proposes classification and comprehensive implementation of tax system model; reform taxation units; reasonably regulate the reduction; simplify the classification progressive tax rates, and reduce the top rate. Second, improve tax collection and management: to do a good job in tax law information and tax services; to strengthen withholding paying system; to perfect the tax source monitoring system. Third, intensify tax inspectors: to train high-quality auditing team; to increase of intensity against foreign tax inspectors; to innovate inspection system, and efficiently to conduct the inspection; to enforce the law strictly, punish offenses by law, and combat focus.The paper finally concludes that personal tax declaration system is firstly implemented in China, and China's tax reform is the first step, which has great significance and marks social progress. Although there are many problems to be solved, China's tax declaration system will be properly implemented along with China's constant improvement in the legal system of tax revenue, the technical means of tax collection and management, and the constant improvement of tax inspection teams, and the gradual establishment of the inspection system revenue. The collection rate personal income tax and revenues of the personal income tax will gradually increase, and the personal income tax will much better play its due role.