Research On The Issues Of Personal Income Taxation System And Collection

Personal income tax has become the fourth largest tax revenue.It has important theoretical and practical significance to study the personal income tax system and administration problems.This paper is divided into four parts:The first part,introduction.Mainly introduces the research background and significance,basic concepts and research methods.One isThe second part,analysis the existence of China’s current personal income tax system problem.From the current personal income tax system perspective,comprehensive and classification combination of personal income tax system has not been established,levy scope is relatively narrow,expense deduction design is not mature,the taxpayer’s family structure difference is not considered.From the personal income tax collection and management perspective,the withholding system implementation is not in place,administration mechanism for collection and management level is not high,service level is not high.From perspective of the economic environment and supporting facilities,legal system is not perfect,tax system organization setting and rights distribution is unreasonable,t the system of personal credit is not perfect,taxpayers tax initiative is not strong" and other issues.The third part,personal income tax system and tax reform proposals.In view of the above problems,the personal income tax system reform and tax collection and management are put forward.The fourth part,the conclusion,the full text summary.