From The Perspective Of Equity Management Reform Of Personal Income Tax Collection

September10,1980the Fifth National People’s Congress passed the "PRC Individual Income Tax Law" as a milestone in our personal income tax collection, to2013, China’s personal income tax has made full development. Personal income tax accounted for the proportion of total tax revenue gradually increased from3.4%in1998to5.8%in2012.In the94tax reform, the personal income tax system gradually unified science, related personal income tax collection work simultaneously in strengthening the personal income tax collection and management aspects of the reform has achieved some success By reporting system reinforces the full amount of all income earners regulatory efforts to reduce the probability of tax evasion; Through a series of measures to strengthen the self-reporting on the monitoring and management of high-income earners; Integration of information technology enhances the collection of information, strengthen the collection and management tools, collection fair, improve collection efficiency; Collection and management of the quality of personnel administration department has also been improved to some extent, to a certain extent to enhance the level of tax services; Tax authorities and social security, industrial and commercial tax departments to establish a network agreement, regular personal income tax propaganda so effectively improving the degree of the taxpayer’s tax compliance. However, because in recent years the number of personal income tax expense deduction continuous upgrading, changing the rate structure under the effect of measures such as tax cuts, in2012China’s personal income tax revenue of582.024billion yuan, down3.9%over the previous year growth rate down29.1percentage points. In thirty years of personal income tax, the personal income tax collection for the concept, the means have achieved important results. However, the existing personal income tax system and tax collection and management are not perfect, although now the country has made it clear that "the implementation of integrated and classification of a combination of personal income tax system " is the future direction of development of personal income tax, but the collection method does not adapt to the socio-economic development, income and tax reforms to improve the simultaneous development. Therefore, in the tax system and administration are interrelated and inseparable analyze Fairness Based on China’s personal income tax collection to regulate Reform.Chapter Ⅰ, Introduction. Mainly introduced based on Individual Income Tax Fairness norms Reform background of the topic, topics arising from the theoretical and practical significance, foreign tax model for three kinds of literature review, and from the point of view of the three topics of relevant theoretical foundation, finally introduces this research ideas, methods and possible innovations with and inadequate.Chapter Ⅱ, from the tax point of taxation model is divided into tax model and methods of assessment, tax model from the classification, consolidation, classification comprehensive comparative analysis of three angles. Respectively, from the reporting units of assessment methods, methods of reporting, analysis of three aspects of the current tax processes the collection system deficiencies.Chapter Ⅲ, from the perspective of taxpayers, taxpayers were analyzed in the personal income tax collection in the status and influence of its timely, accurate, voluntary tax factor. According to the statistics of the questionnaire analysis of the personal income tax collection in the issue of fairness, and analyze the reasons.Chapter Ⅳ, tax collectors and taxpayers to make dynamic game model to analyze the tax collector for the collection of personal income tax. According to the analysis results are summarized from the perspective of tax collectors to identify problems, analyze the reasons.Chapter Ⅴ, on China’s personal income tax collection and administration from the two aspects of the tax system reform proposals put forward normative, rational and reasonable to promote the collection of personal income tax long-term development.