Study On The Problems And Countermeasures Of Personal Income Tax Collection And Management In H District Of Wuhan

Personal income tax is an important part of the national tax, has been playing to adjust the income distribution, promote social equity, increase the role of government revenue. With the rapid development of economy and society, the gross national product(GDP) has been increasing year by year, and the national tax revenue has been increasing steadily. The income of personal income tax has been growing at an average annual rate of 13.68% in the past ten years. This is inseparable from the improvement of the quality of personal income tax collection and management. But in the income to see a simple growth at the same time, we also found that there are some problems in the growth of personal income tax. First, the proportion of personal income tax to total tax revenue remained at around 6.5%, much lower than the OECD countries, the average proportion of 30%, while lower than the average share of 8% in developing countries. The proportion of individual income tax levied on each tax account is seriously uncoordinated in the overall tax,which wages and salaries income accounted for a larger proportion of personal income tax revenue, long-term to maintain more than 60% of the share, and China's personal income gradually diversified The status quo does not match. In addition,there are still taxpayers less tax compliance issues, these phenomena reflect the existence of China's personal income tax collection problems need to be solved.Based on the theory of tax compliance, this paper starts from the current situation of personal income tax collection and management in Wuhan H district,-collects real data,collects fresh tax cases, adopts comparative analysis, statistical data analysis, research and analysis methods,literature analysis methods and other research methods,analyzes the growth trend of individual income tax in H district of Wuhan, the proportion of tax items, the composition of taxpayers, the main means of administration and the work and so on, find out the H area is currently extensive management, management is not in place,the organizational structure is unreasonable, the breadth is not enough, the tax assessment is not enough depth, tax penalties are not in place, taxpayers evading tax behavior and other issues, and analyzes the causes of problems from the macro and micro, internal and external problems, and puts forward corresponding countermeasures. This paper argues that solving the above personal income tax collection and management issues from various aspects. On the one hand,the government needs to start from the improvement of the tax system, to adjust the tax period, the cost deduction criteria, the scope of taxpayers;and accelerate the establishment of personal integrity system. On the other hand, from the grassroots tax authorities point of view,using a variety of methods to improve the taxpayer tax compliance.First,we must raise the level of tax collection and management,strengthen personnel training, improve business capacity. Second, it is necessary to adjust the institutional configuration, improve the efficiency of collection and management.Third, improve the information construction, and enhance tax supervision. Fourth,increase the intensity of illegal punishment, reflecting the tax law mandatory. Fifth,improve the ability of tax services, taxpayers to improve tax compliance.This paper makes an innovation in the research perspective,and from the point of view of the grassroots tax authorities,it lacks the analysis of the tax authorities at the grassroots level in the study of the previous personal income tax collection and management, which makes the research countermeasures more feasible. In addition, this paper is also innovative in the research methods, the use of statistical data analysis, the real and specific reference to the H District Local Taxation Bureau of the calendar year of data and tax cases, making the policy more targeted.