The Problems And Countermeasures Discuss Of Personal Income Tax Collection In China

With the continuous development and expansion of individual income tax revenues,tax sources have been lost to a certain extent due to ineffective management of tax sources,weak tax penalties,lack of management personnel,imperfect information platform for collection and management,and lack of tax assessment work.As far as the local tax department is concerned,it is particularly important to analyze the problems existing in the current collection and management of personal income tax in our country,and to explore ways to strengthen the tax administration's collection and management work and minimize the loss of tax sources.The current way of collecting personal income tax in our country is mainly source deduction and self-declaration,source deduction is simple and easy,and self-reporting is difficult to implement.In the context of global economic globalization,residents' incomes are diversified,and high-income groups are constantly expanding.The rapid development of the economic situation is no longer compatible with the collection and management of personal income tax in the past.There are some deficiencies in China's current personal income management model approach.“Humanity” law enforcement,taxpayers are in conflict with the tax authorities' initiative to report,leading to personal self-reporting is difficult to implement,so that the efficiency of personal income tax collection is difficult to improve.The tax revenue distribution function is difficult to play.Therefore,the mode of collection and management of personal income tax in our country is in urgent need of change.The first thing to do is to ensure fairness in the collection and management.We must use our country's actual situation as a basis to learn from foreign experience and follow international rules to improve our country's personal income collection and management model.This paper starts with the collection and management of personal income tax.The full text is divided into five chapters to discuss the collection and management of personal income tax.The first chapter is the preparation part of the article,which mainly introduces the background significance of the study of personal income tax,research status at home and abroad,research ideas and research methods of the article as well as innovation points and deficiencies.The insufficiency of individual income tax was elaborated,and tax authorities at all levels also made constant adjustments to tax collection includingpersonal income tax collection,and actively explored and intentionally tried new methods of work.The second chapter is the theoretical part of the article.It mainly introduces the meaning and characteristics of personal income tax,and regulates income distribution,embodies social fairness,expands the channels for gathering financial resources,and increases fiscal revenue.At the same time,it also expounds three types of current personal income tax levy.The tax model is classified taxation mode,comprehensive taxation mode,and classified comprehensive taxation mode.The third chapter is the core part of this article.The statistical analysis method is mainly adopted.Based on the summary of the collection and management data of personal income tax in China from 2001 to 2016,the major problems existing in the collection and management of personal income tax in our country are proposed.The first is that the tax administration authorities are conducting tax audits.At the time,the penalties for illegal activities are relatively small,and it was difficult to form an effective deterrent force.Second,the management of withholding reports for all employees is not enough.The applicant's lack of awareness of the application of full staff is not enough,and it is not actively and cooperatively,making the quality of declarations worse.Third,there is a lack of recruitment personnel,and the professional ability is not strong.There is no person who is specifically responsible for personal income tax collection and management registration.The grassroots personnel are not familiar with the personal income tax business knowledge.Fourth,the information platform for collection and management information is not perfect,and the revenue monitoring system has not been established.It is difficult to grasp the income of taxpayers.Fifth,there is a lack of tax assessment,lack of effective early warning,and an analysis of the causes of these problems.The fourth chapter introduces the methods of collection and management of foreign developed countries,and uses comparative analysis to analyze the advanced methods of management in developed countries such as Northern Europe,the United Kingdom,Germany,the United States,and Japan,and on this basis,sums up the advanced experience of foreign countries And how to integrate these advanced foreign experiences into our country's tax reform.The fifth chapter is mainly on how to improve the management of China's taxation,and put forward five countermeasures and recommendations from the information platform for tax collection management,the application of all-members declarationmanagement,the ability of tax officials to enforce the law,tax assessment,and tax audits.First,actively promote the construction of a tax collection and management information platform,expand the collection of tax-related information,increase the degree of information sharing among the departments,strengthen the collection and management information platform,ensure the continuous and stable growth of local tax revenue,and secondly,according to the specific conditions of the withholding agent,Targeted and focused efforts were made to conduct propaganda and counseling work,supervise and urge the withholding agents to do a better job for all employees;third is to optimize the personnel structure of tax cadres and recruit a large number of high-quality talents with excellent information technology capabilities and business knowledge.Fourth,the personal income tax assessment of high-income earners is regarded as an important part of day-to-day tax administration.A set of tax assessment system for high-income earners is established.Fifth,typical and major violations are exposed,relying on big data to determine tax payment.Whether or not a person fulfills his/her tax liability,whether there is tax evasion,and the corresponding supporting measures,for example,do a good job of publicizing the tax law,speed up the construction of a tax and tax protection network,and jointly establish and improve individual and corporate credit databases with other departments,to improve the collection and management of personal income tax in China Lead.