Study On Personal Income Tax Collection And Management In L Area

At present,China's personal income tax collection management theory is basically obtained from the economic works of western countries.It can also be said that this is a reference to the practice of western countries.The research of this theory is far ahead of China's current situation.About our country's current economic development situation,it is necessary to further study how to optimize the personal income tax system,perfect the management system,explore the future development direction of personal income tax collection management.This article from the current situation and existing problems of personal income tax collection management L area,introduces the economic characteristics of the L area,tax situation and the basic situation of personal income tax collection and administration work,reveals the unbalanced proportion in L area of personal income tax collection,tax loss serious,high income tax evasion and tax avoidance.The reason for the existence of the personal income tax levy management from personal income tax system design,tax administration level,taxpayer consciousness,tax informationization,tax forced configuration,the essay discusses several aspects,the main solution is: to build more in the management of scientific and reasonable management mechanism,emphasis in the management of personal income tax collection efficiency and quality,strengthen tax legal system in the two aspects of propaganda and education,in view of the individual income tax declaration,on the one hand,to establish perfect self declaration system,on the other hand to improve and set up the system of tax payment.In addition,we should let more people know that we pay individual taxes to make our social environment better,which is more conducive to the efficiency of individual tax collection.