Research On The Presentsituation, Problems And Solutions About The Individual Income Tax Collection And Management In Baoding Southern District

In recent years, the personal income tax revenue in Baoding Nanshi district grows fast,and has become an important source of Nanshi district tax revenues, which is closelyconnected with the improvement of the quality of personal income tax collection andmanagement. But in the rapid economic development, under the background of increasinglyhigher income level, the work of personal income tax collection and management is notsynchronized advancement, it is not good to adjust income distribution function, the existenceof loopholes in tax loss phenomenon is quite obvious. In the face of this subject, further studyof the current problems of personal income tax collection and management in Nanshi district,analyzes the reasons of problems put forward the corresponding countermeasures andsuggestions combined with the collection and management practice has important practicalsignificance.Based on facts of collection and management of personal income tax in Nanshi district,this paper firstly discusses the existing problems, pointing out that the system is not reallyimplemented, tax supervision is weak, and monitoring is hard. Then, this paper focuses onreasons of existing problems, including method of collection and management is out of date,informatization level of which is low, tax check is weak, tax service system is notconsummate, comprehensive ability of tax staff is not high enough, and so as compliance oftax payer. In the end of this paper, suggestion is provided: departments in this field aresupposed to coordinate closely, improving informatization level, which reinforce informationexchange in the tax system, so as among different systems of public administration; improvethe management mechanism, strengthen the monitoring of high earners, launching specialinspection and assessment to complete fishing expedition; intensify withhold and tax sourcecontrol, creating record of withholding agent to standardize system of withhold and remit tax;strengthen tax audit management, improve enforcement of tax audit; train professional taxstaff, improve collection efficiency, serving while monitoring tax payers; optimize theenvironment of tax collection, improve the collection and management of personal income tax, making it useful for the development of Nanshi district.