Study On Collection And Management Of Individual Income Tax In The Condition Of Asymmetric-information

On the background of tax system reform during the Chinese 13th plan of five the reform orientation of individual income tax has been determined. However, If there is no sound tax administration system to reduce information asymmetry in the individual income tax collection and management, the functions of the personal income tax, especially income distribution function will not be fully exploited. The problem that individual salary income tax is the main body of our individual income tax will not be resolved.From the perspective of information asymmetry, the article will clarify the China's personal income tax collection situation and problems, combined with a number of other countries personal income tax collection system and representative methods and strategies to deal with asymmetric information, the article want to obtain some effective advices, which is suitable for our country. Combined with theory and practice, the article cite the basic theory of asymmetric information theory and basic concepts and theories of individual income tax collection by reading literature method; Then the article focuses on the phenomenon of information asymmetry in the Chinese individual income tax collection and discussed the causes of the problem. Through the above analysis, the article thinks that information asymmetry is the normal phenomenon in Chinese individual income tax collection, which has seriously affected the functions of individual income tax to narrow the income gap and collect the revenue. We cannot completely eliminate the problem of asymmetric information in the individual income collection, but we are still able to reduce the bad effects of asymmetric information through a number of methods. From the individual income system, collection and management tools, tax collection information technology and other aspects, the article attempt to give the government some political advice to reduce information asymmetry in the tax collection and management...