Thinking On The Establishment Of A Natural Person's Tax Management System

With the rapid growth of China's economy,and individual income and property are also accumulating.However,China's tax collection and management efficiency for natural persons' income and property is relatively low.Tax revenues are severely lost,and the ratio of direct and indirect taxes is also imbalanced,and the direct tax cannot play a role in narrowing the gap between rich and poor to ensure social fairness and justice.Moreover,at the Third Plenary Session of the 18 th CPC Central Committee,the reform of real estate tax was once again brought into public view.At the 13 th National People's Congress of the CPC,the Deputy Minister of Finance also stated that it would speed up the reform of the personal income tax system.These realistic factors all urge us to speed up the establishment of tax collection and management system for natural persons,so as to improve the efficiency of natural person collection and management.The establishment of tax collection and management system for natural persons is still just a concept of management.At present,the research on this aspect is not very complete.The legal system is not perfect,and there is no clear legal provision or a more complete legal chapter.In addition,the supporting system has to be perfect.There is also insufficient knowledge of tax information for natural persons.Data processing in the collection and management process is not enough.In order to implement effective tax collection and management for natural persons,it is essential to improve the substantive law and the collection and management system from the legal point of view.For the relevant procedures in the Tax Administration Law,it is necessary to include natural person-related content.For example,the tax registration should include the tax identification number for natural persons.The reporting system must also take into account the specific nature of natural persons,gaining a better balance between the natural person's own declaration system and withholding and payment system.In addition to perfecting the legal level,there must be Improving the construction of relevant system.For example,the tax authorities could establisht the natural person tax recognition number system,Third-party tax related information system and tax credit system of natural persons.At the same time,the tax authorities should make full use of technical means in the process of collection and management,establishing a tax collection platform for natural persons taxpayers based on data processing procedures.Finally,there are supporting measures to help tax authorities grasp the source of personal income and property information of natural persons.This article mainly considers the causes of the problems in the current natural person collection and the advanced experience of some developed countries.It is proposed that we should improve the legal environment for the collection and management of natural persons,improve the system of tax collection and management of natural persons,strengthen the technical support for collection and management,and improve relevant supporting measures.