A Study On Natural Person Tax Collection And Management

With the deepening of reform and open policy and the continuous develop of market economy, people’s personal wealth increase rapidly and so does their property income At the same time, social wealth disparity grows and income disparity is getting more serious, natural person tax income loss keeps getting worse. At this background, how to strengthen natural person tax collection management,enforce the control capability of tax, narrow the income distribution effectively, stop the widening wealth disparity and decrease the national tax loss has become the problem tax bureaus have to solve urgently.This article is based on the author’s experience of natural person tax collection management at the basic level for years and experience of information management system development in jiangsu province. It is mainly about analyzing the theoretical and practical problems of natural person tax collection of Jiangsu province, proposing the idea and theory of constructing and perfecting the natural person tax integrated management.this is a study of how to collect, sort, analyze, and monitor all kinds of income and property of natural person in order to get all the required information about a natual person’s property and income, improve quality and level of tax collecion, guarantee national revenue, provide evidence for tax reformation in the future by using adminstration and technology measures in terms of natural person.This article firstly use tax collection management theory to analyze natural person tax collection and management situation from four perspectives of current collection and management policy, natural person population structure, natural person’s income and tax claiming, natural person tax burden. Then conclude problems of natural person tax collection and management, and further more analyze the the positive factors and negative factors of improving natural person tax collection and management. The main positive factors are the more attention paid by the government, collection at the source, the widely enforcement of self-claiming by the tax payers, the perfection of natural person tax paying archive,the good basis of natural person tax collection and management and so on. The main negative factors are the low level of tax collection and management, the insufficient of relative measures and the poor basis of informationizationBased on three perspectives of perfecting tax system, improving collection and management and external supporting, this article broaches the measures and policy suggestions accordingly which include perfecting the natural person tax management,strengthening monitoring of natural person income,sharing tax information of all departments and improving efficiency of collection management in order to build a completed, efficient and systematic natural person tax collection system...