A Research On Collection And Management Of The Individual Income Tax In Our Country

Since the formal introduction of Individual Income Tax(?T)in China in 1980,the economic basis and external environment that ?T collection and administration relies on have gone through earth-shaking changes with the rapid development of social economy.At the beginning of the levy,the income level of residents was relatively low,and the proportion of ?T in tax revenue was very limited.However,with the substantial increase in the average income of Chinese residents over the past many years,especially since the tax reform in 1994,the contribution rate of ?T has shown strong growth momentum,and the role of ?T in organizing revenue and regulating income distribution has been attached with more importance.Therefore,we should focus on the adjustment of the overall tax system structure,design an ?T system according to current China's national conditions,and make the utmost out of the benign interaction between an operational tax system and the most rational tax structure to achieve the long-term goal of economic and social accord developmentThe contradiction between the simplification of tax system and the complication trend of mixed collection,the lower proportion in tax revenue and the expectation of strong adjustment function,and the extremely broad coverage and the lower public awareness degree decides the three major orientations of the reform of China's ?T system:to serve the regulation of income distribution,give consideration to organizing revenue and construct tax structure transparencyBased on the principle of legal tax and fair tax,take into account of the current practice of ?T collection and management in China,this paper analyzes some problems existing in the current ?T collection and management in our country,discusses the causes of the problems,and through the study of the advanced experience of ?T administration in some western countries,provides some inspiration to strengthen China's ?T collection.This paper discusses the direction of ?T collection and management in China from the aspects of deepening the construction of ?T system,building a good social foundation and perfecting the supporting means of collection and management,so as to make suggestions on promoting the overall process of IIT collection and management in China.