| The “State Administration of Taxation’s recently announced “Bidding of Micro-simulation Model Project for Individual Income Tax” which pointed out that with the continuous advancement of the “13th Five-Year Plan” process,fiscal,tax,and financial reforms will become an important area of reform during the “Thirteenth Five-Year Plan”period.The reform program of individual income tax is one of the key links.The direction of the current tax reform is the combination of the taxation structure of Taxonomy and comprehensive income tax system,that is,through the establishment of special deduction items,the income tax can be deducted before the individual income tax is paid in order to reduce the burden on the low-income earners.According to the "Reform Program for Deepening the National Tax and Land Tax Administration System," a system for the collection and management of natural persons will be established in 2018,and personal income and property information will be interconnected.This article combines the individual income tax income of Jinan City Local Tax Bureau in 2017 to systematically analyze the difficulties encountered in the collection and management of personal income tax in Jinan City and the reasons for the difficulties.Then it proposes corresponding countermeasures,hoping that individuals will help Jinan City in the future of personal income tax collection.The main content of this article is as follows:The first chapter of this article is the introduction part,which mainly summarizes the general framework and main content of the article,and puts forward why it is necessary to carry out research on the collection and management of personal income tax,that is,the research purpose and research significance.The second chapter of this dissertation is the theoretical research on the collection and management of personal income tax,which is the game theory analysis,prospect theory and H-S criterion research under expected benefits.The third chapter of this article is to study the current situation of personal income tax collection and management in Jinan City.First,it briefly describes the personal income tax collection management method of the Local Taxation Bureau of Jinan City,and then analyzes the difficulties encountered in the current collection and management of personal income tax based on the personal income tax income of Jinan City in 2017.The fourth chapter is the analysis of the reasons for the existence of personal incometax.Analyze the problems encountered in the collection and management of personal income tax from three aspects: taxation factors,taxpayers,and tax authorities.The fifth chapter of this article draws on the relevant personal income tax theory and policies from other countries.They are the United States and India.The sixth chapter of this article is how to improve the collection and management of personal income tax in China.From three aspects,they are the taxation system of individual income tax,the taxpayer’s factors,and the understanding of the specific conditions of the tax authorities to elaborate on how to improve personal income tax collection and management measures. |
