Study On The Issues Of Individual Income Tax Collection And Management In Huize County Of Yunnan Province

At the Third Plenary Session of the Eighteenth Central Committee of the CPC,it was proposed that a scientific fiscal and taxation system should play a role in optimizing the allocation of resources,maintaining the unity of the market and promoting social equity.It is also the institutional guarantee for the long-term stability of the country.Tax reform and improvement of tax collection and management are prerequisites for the establishment of a modern financial system.The report of the Nineteenth National Congress of the Communist Party of China also points out that we should speed up the establishment of a modern financial system and clearly deepen the reform of tax system.It also points out that personal income tax is one of the six key reforms.In the report on the work of the government in 2018,the contents of deepening the reform of the fiscal and taxation system also clearly include the reform of the tax system and collection and management of personal income tax.The content of this paper is to discuss the collection and management of personal income tax in Huize County.The comprehensive development of human beings,the comprehensive progress of society,the tax collection and control system and the sustainable modern financial system to promote social equity and justice require us to collect and manage individual income tax scientifically.According to the decision-making plan of deepening tax reform proposed in the report of the Nineteenth National Congress of the Communist Party of China,on January 1,2019,China formally implemented a comprehensive and classified personal income tax system,combined with the new personal income tax system,we commenced a new practice of collection and management accordingly.With the improvement of personal income tax system and the establishment of supporting facilities for collection and management,with the diversification of residents' income and the individualized development of consumption expenditure,we are facing a more complex situation of collection and management.Based on the current situation and existing problems of collection and management of personal income tax in China,combined with personal income tax in the organization of financial revenue,adjusting income distribution,promoting social stability and optimization.It is of great theoretical and practical significance to study the collection and management of personal income tax,which is also the starting point of this study.Based on the basic theory of public administration,from the perspective of tax compliance theory and tax game theory,using the knowledge of public administration,using the methods of literature,comparative study,case analysis and questionnaire,taking Huize County of Qujing City as the research object,this paper analyses the current situation and existing problems of individual income tax collection and management in Huize County,and then from the perspective of institutional factors and social circles.Based on the analysis of the causes,this paper chooses the cities with advanced personal income tax management in the United States,Britain and China as typical areas,and selectively uses the experience of collection and management for reference,and then puts forward some suggestions to improve the collection and management of personal income tax in Huize County.It is hoped that the conclusions and suggestions of this study can provide some reference for the future reform and practice of individual income tax collection and management in Huize County.