The Review And Reform Of The Collection And Management Problems Of Mainland China's Personal Income Tax

Personal Income Tax is an important tool for adjusting citizen's income, and this tax has been highly concerned by international government authorities. In Mainland China,Personal Income Tax not only executes the function of collecting financial income for government,it also plays the role of minimizing the gap between rich and poor people,and maintains the stability and harmony of the society.The development history of Mainland China's Personal Income Tax is not long,and according to the rapid economic and social development in recent years,this tax has been undergoing gradual improvements and become more rational for the past 30 years.However,the problem of large gap between rich and poor people still dominantly exist,it reflects that Mainland China's Personal Income Tax is still defective in performing its basic function of adjusting citizens' income apportionment.Of those defects,the criteria of tax collection and management still require further improvements.Many scholars have ever done related researches about the weaknesses of existing Personal Income Tax,it is clear that citizens' weak tax mind is the crucial problem,and is affected by various reasons.For example,the ineffectiveness of government's tax education and promotion,the negligence of respecting tax payers and inequality of tax payers' rights and duties,the inadequate transparency of tax expenditures and political issues which could not satisfy tax payers' expectations,the ineffectiveness of government's attack on cross-border tax avoidance and evasion cases stimulates tax payers to keep the mind to search for tax loopholes and perform illegal tax planning.These reasons are closely related to each other,so they should all be well resolved before we could achieve satisfactory outcome for tax collection and management.Besides,the effective monitoring of the tax origins is also vital to the execution of Personal Income Tax.Even a good tax system should be supported by well-monitored tax origin,in order to raise the effectiveness of tax collection and management.Therefore,Mainland China should build up the sophisticated database with universal computerized system as soon as possible to centrally collect,organize and analyze all citizens' tax-related data and information.This thesis also takes reference to Hong Kong's tax collection and management experiences,tries to provide rational and objective ideas to the reforms of Mainland China's Personal Income Tax.