Research On The Collection And Management Of Personal Income Tax In HC City In The New Era

In recent years,the expectation of the whole society for the reform of the income distribution system is increasingly strong.The improvement of the relevant laws and regulations of personal income tax has been widely concerned by the society,and the voice of the reform of personal income tax is constantly rising.After the implementation of the new tax law on January 1,2019,the reform of individual income tax has reached a new level.In 2019,the national general public budget revenue is 19038.2 billion yuan,and the personal income tax revenue is 1038.8 billion yuan,accounting for 5.4%,down sharply year on year 25.1%?The promotion of personal tax reform is an important measure for the State Council to vigorously promote the policy of tax reduction and fee reduction.At the same time,it has improved the system guarantee of personal tax collection management in legal documents.This paper selects HC city as a case study.Located in the middle of Hubei Province,the city has been selected as one of the top 100 small and medium-sized cities with the greatest investment potential in China for 14 consecutive years.It is an important sector of emerging economic growth in Wuhan city circle.In the past two years,the collection and management of personal income tax has shown a good development trend,showing the unique characteristics of the region.The author of this paper has been engaged in personal income tax policy management for many years.Through professional channels,the data on the collection and management of personal income tax in HC city in 2019 is collected and compared with that in the same period in 2018,so as to clarify the actual operation state of the collection and management of individual tax at the municipal level under the dual background of tax reduction and individual tax reform.Through consulting the authoritative literature of tax,economy and management,collecting the relevant data of the collection and management of individual income tax,this paper sorts out the theoretical basis of the collection and management of individual income tax.Based on the previous research in relevant fields,combined with the new public management theory,this paper makes an in-depth discussion on the object of HC city.Dig deep into the problem.Based on the empirical analysis,this paper introduces the economic characteristics,individual tax revenue and the status quo of tax collection and management of HC city in detail,and reveals that the tax contribution among the taxable items of HC city is extremely unbalanced,the phenomenon of tax not collected is relatively common,the awareness of tax law of high-income people is weak,and the grass-roots collection and management power is weak,etc.from the aspects of individual income tax law,collection and management mode,tax compliance of taxpayers,etc,the modernization of Taxation and the inadequate allocation of responsibilities for tax collection and management posts of tax cadres.This paper analyzes the causes of HC city's personal tax collection and management problems,and puts forward some targeted and practical countermeasures and suggestions:to build a set of scientific and effective collection and management system with the goal of improving the quality and efficiency of personal tax collection and management;to carry out various forms of tax law publicity and education activities with the goal of improving the tax compliance of taxpayers;to coordinate the collection model of withholding agent withholding and natural person self declaration We should establish a punishment mechanism for dishonest taxpayers and strengthen horizontal exchange and information exchange with other municipal departments with business ties.This study attempts to improve the tax collection and management mode,and make suggestions for HC city to optimize the environment of personal income tax collection and management in the future.From the perspective of provincial level or national level,the advanced ideas and practices of HC city's personal tax collection and management have certain reference for the implementation of the current personal tax collection and management system in other cities in China,Through the analysis of the meso level,it is of fundamental significance to improve the efficiency of the collection and management of personal income tax in China.Improving the management of individual income tax payers,promoting the improvement of the tax system of individual income tax,is conducive to improving citizens' tax compliance and social integrity,and promoting the reform and improvement of China's tax system.