Study On The Problems Of Personal Inome Tax Collection And Management In Zibo City

From the data of tax department,since 2007,the annual growth rate of personal income tax revenue has reached 13.6%,which is playing an increasingly important role in tax revenue.At the same time,since the full completion of the VAT in May 2016,the personal income tax has risen again in the main position of the tax department.However,the personal income tax in the total tax revenue increased year by year.At the same time,some problems have gradually emerged:one is China's personal income tax accounted for the proportion of total tax revenues are still low,from 6.98%in 2007 to 7.74%in 2016,the average remained at around 6.64%,far lower than in other countries.The proportion of developed countries is generally 30%-50%,and developing countries also reach 8%-12%.Two,the proportion of 11 items of personal income tax is out of proportion,and the long term personal income tax of wages and salaries is the main body,which can not reflect the actual situation of the diversification of income sources of residents.This also confirms from one aspect that the effect of the existing individual income tax collection and management system in our country is still not ideal.The three is the personal income tax collection difficult,due to personal income many points,wide,long,and transparency is not high,resulting information is difficult to control,especially for replacing business tax with value-added tax(VAT),lost the means of collection of tax control invoices,private owners,individual industrial and commercial households,enterprises and institutions of the contracted or leased operation income personal income management difficulty more tax.Based on the problems of personal income tax collection in China as the main research direction,the personal income tax in Shandong city of Zibo Province real tax based on the data obtained typical cases,using the method of literature research method,case study method,data collection,and management of personal income tax to carry on the thorough analysis,find out the existing problems of Zibo city personal income tax collection in charge of accounting and tax administration structure,resource allocation and collection enforcement aspects,find out the causes of the problem,and then put forward three measures:one is to improve the personal income tax system;two is to establish a high efficient administration system;the three is to establish a sound external environment supporting system.This paper from the actual collection of municipal tax department,tax department through the detailed analysis of Zibo over the years the real tax collection of data and cases,identify problems,analyze the reasons and put forward suggestions,and then come to the conclusion of tax collection and management of the national income,makes this study more practical and operability.