Research On The Collection And Management Of Personal Income Tax

Personal income tax is one of the most extensive taxes in the world.It has a history of more than 200 years to tax personal income.Individual income tax is an important source of fiscal revenue,and plays an important role in adjusting the gap between the rich and the poor and promoting tax equity.In recent years,China has carried out many reforms and attempts on personal income tax.In 2018,the Standing Committee of the National People’s Congress passed the decision on modifying personal income tax.In 2019,a new personal income tax was issued and implemented,which further strengthened the intensity of personal tax collection and management through a series of reforms,including the reform of the mode of personal tax collection,the addition of additional deduction items,the use of tax identification number,etc.However,in the face of numerous and changeable economic changes,China’s personal income tax is still facing problems and challenges in the collection and management.Among them,the emergence and development of the sharing economy mode put forward a new topic for the collection and management of individual income tax.As a new business model,the sharing economy business model has developed rapidly in many fields such as life service,production capacity,transportation and so on in recent years.However,because the sharingeconomy business model relies on Internet platform and big data technology,it has the characteristics of concealment and paperless,which is significantly different from the traditional economic model,causing huge tax collection and management work Big difficulties.This paper selects the sharing economy as the starting point,aiming at whether the income obtained by the sharing economy platform should be included in the scope of personal income tax,what is the basis of tax collection,what tax items should be based on,how to levy tax rate,how to calculate tax base,how to supervise the tax authorities,whether the sharing economy platform should disclose personal information to the tax authorities and whether the platform should bear the responsibility of the tax authorities Hot issues such as withholding obligation were studied.By analyzing the current situation and problems of the development of China’s sharing economy,and drawing on the research results and practical experience of individual income tax collection and management in the context of foreign sharing economy,this paper puts forward reasonable suggestions for improving China’s individual income tax collection and management system,in order to provide reference for China’s individual income tax collection and management in the context of sharing economy.