Study On Personal Tax System Reform And Collection And Administration Countermeasure Of China

Personal income tax is one kind of direct tax, and it is based on the income tax of natural person in a certain period. Personal income tax is one of the most important kind of tax for many countries. China's personal income tax system has developed quickly in recent years, conforming to the trend of economic and social development. It plays an important role in grouping fiscal revenue and regulating income distribution. However, the personal income tax system exposed many shortcomings as it can't adapt to the current economic development trend with multiple sources of income and variety of forms.The paper first analysis the development status of personal tax system reform and collection and administration countermeasure of China; then makes empirical analysis of personal tax collection and administration countermeasure of one document in Jinan City with questionnaire survey; after that, the paper makes sure of the existing problems of personal tax collection and administration countermeasure of China; at last, the paper puts forward the countermeasure of personal tax collection and administration in China. With the previous research, the paper gets the following results. First, China's personal income tax system reform and collection and administration have developed quickly in recent years, forming a relatively perfect system, but there are still some problems, such as small scale as a whole of personal income tax, insufficient income regulating function, indirect tax as the main, unknown relationship between tax authorities and natural person, and so on. Second, with the empirical analysis of personal tax collection and administration countermeasure of one document in Jinan City, the paper finds that tax burden is overweight and unfair, no separate factors of tax deduction standard, weak supervision of high income tax regulation, leading to unfair income, low cost of tax evasion, not wide publicity coverage with not enough open and transparent of source and use of income. Third, based on the current situation and problems, the paper puts forward the countermeasure personal tax collection and administration, such as making sure of tax coverage of objects, scientific designing methods of tax collection and administration, deducting the project content clear according to the actual situation, setting differentiation rate scientifically, fully considering the taxpayers' actual negative tax situation, rational using of declare collect way, and so on.The paper hopes to help Jinan, and even our whole country, to make good countermeasures of personal tax collection and administration. In the future, we plan to make further research of personal tax collection and administration form the viewer of administrative division, managerial level, and information asymmetry.