Problems Analysis Of Personal Income Tax Administration In Yichun City

Personal income tax is a tax levied on the income of individuals(natural persons).It originated from the United Kingdom in 1799,with more than 200 years of development,which has occupied a very important position in the tax structure of most countries in the world..It plays a significant role in adjusting income distribution,distributing social wealth fairly,expanding the government's accumulating channels,increasing financial revenue,adjusting the macro economy,enhancing tax awareness and alleviating social contradictions.China began to levy personal income tax in 1980.It has achieved a rapid increase on tax revenue of personal income tax with 862 billion yuan in 2015.However,the tax revenue of personal income tax still only accounts for 7.8% of the total,which indicates that compared with China's rapid economic development,the development of personal income tax administration haven't made the same progress,because a considerable part of income haven't been levied tax.On the other hand,China's Gini Index in 2015 was0.462,which shows that gap between the rich and the poor is still enlarging,and personal income tax fails in playing an efficient role in adjusting the income gap.Just taking Yichun city for example,since the establishment of Yichun Local Tax Bureau,the revenue of personal income tax has increased from 1 million 660 thousand yuan in1994 to 900 million yuan in 2015,which has improved and increased the local tax revenue a lot.This is closely related to the continuous improvement of personal income tax administration.But along with the rapid development of economy and continuous increase of people's income,the loss of personal income tax resource has been a serious problem due to the uncompleted implementation of withholding paying system,loopholes in tax resource administration,single access of people's income information,absence of supervision in people with high income,and lack of tax penalty.Therefore,it is of great practical significance to further study the existing problems in personal income tax administration,to analyze the causes and to offer some corresponding countermeasures based on the administration practices.Adopting statistical data analysis,this paper analyzed the status quo,taking Yichun city for instance,find out existing problems of personal income tax administration in Yichun city.By consulting a large number of domestic and foreign literatures,it deeply and systematically analyzed the causes of problems.By using the method of comparative analysis,it showed the relevant practices of personal income taxadministration in developed countries,and summed up the enlightenment,which provided much guidance to improve the personal income tax administration in our country.This paper first discussed the status quo and existing problems of personal income tax administration in Yichun city with the analysis of statistical data from 1994 to 2015.Based on reviewing foreign and domestic literature,it analyzed the causes of problems.Compared with the relevant practice of personal income tax administration in developed countries,it summed up the enlightenment for our country,and put forward six feasible strategies to improve personal income tax administration,that is,to improve the high income monitoring system and strengthen the monitoring of tax resources;to reinforce the withholding paying system and carry out two-way declaration;to enrich the technical means and consolidate the construction of information;to implement the personal credit system and increase people's tax consciousness;to promote Law-based Tax Administration strictly and increase the degree of punishment.