Research On The Management Mode Of Personal Income Tax Collection In Jilin Province

Since the reform and opening up, as China’s rapid economic development, people’sliving standard has been greatly improved, however, in the economic and social, theresulting gap between people’s income, the gap is also with the development of the societyand gradually expand, the trend of expansion body now in all walks of life. At present, paymore attention to this phenomenon has caused the social from all walks of life, incomedisparity in the personal social residents greatly if they can not get timely correct solution,not only affects the economic and social development, also affect the stability, harmonioussocial atmosphere. Throughout the domestic and international, a lot of experience tells usthat no matter which country towards the social residents income gap has to bear a certaindegree, if more than a certain degree, more than the country’s endurance limits, it willthreaten the peace and development of the whole country the influence of social, economicand social stability. Therefore, the use of economic means to carry on the adjustment to thedistribution of wealth of society, ensure the relative fairness, social individual residentsincome gap gradually reduced, is currently one of the most urgent task. In recent years,various countries are trying to use various means to strengthen macro-control of the societybetween the residents income gap, but individual income belongs to personal privacy,whether the tax authorities or other authorities under normal circumstances have no right tointerfere with its personal property, so countries can only adopt a relatively suitable for outof the way, the is the collection of personal income tax, to raise taxes in this way, theinfluence of distribution. In today’s society, taxation is the foundation of macro regulationand control, and the personal income tax is an important part of it, but for now, this is notable to accurately to play its full role. The main reason is: the mode of tax collection andmanagement of individual income is mainly the current classification system, for each itemsare respectively in accordance with the provisions of tax deduction and tax rate. As the maincomposition is the wage income tax, so to withholding method more, so as not to personal all property income subject to taxation, cannot fully reflect social justice, is not able to reflectthe reasonable distribution of the tax burden, increase the high income tax rate. From thecurrent situation of the tax revenue collection pattern perspective, in-depth analysis andResearch on personal income tax, tax collection and management model is more reasonablefor the frame of personal income to have the help very much, at the same time, the specificmeasures to further improve and perfect the individual income tax collection andmanagement, not only beneficial to increase government revenue, at the same time to build afair, harmonious society made outstanding contributions.This paper takes Jilin province of personal income tax collection management presentsituation as the research object, on the basis of the theoretical analysis focuses on theproblems existing in Jilin Province, the individual income tax collection management presentsituation, has carried on the earnest analysis and research, analyzes its reason, behind theemergence of these problems at last, from the angle of tax collection and administrationmode, put forward proposals, reform and development personal income tax includes: one ishow to improve the collection and management measures and puts forward some opinionson the current collection mode; the two is to put forward some ideas and Thoughts on how toperfect the individual income tax law.