Research On Individual Income Tax Collection And Management Strategy Under The New Tax System

On August 31,2018,the Standing Committee of the National People's Congress(NPC)passed the newly revised Individual Income Tax Law of the People's Republic of China.The reform of individual income tax is a major measure implemented by the CPC Central Committee and the State Council to optimize the tax system,promote high-quality economic development and benefit the people.Faced with the new situation and challenges of individual income tax reform,the tax authorities have took multiple measures to ensure the smooth and orderly implementation of the reform and achieved good results,enabling more taxpayers to fully enjoy the reform dividends.However,with the deepening of the reform,there are some problems in the process of tax collection and administration,so constant optimization and improvement are needed.With raising the level of individual income tax collection and administration under the new tax system as the main research purpose,this paper takes the expected utility maximization theory,prospect theory and game theory as the theoretical basis to design the questionnaire.With tax policies and burdens,deterrence mechanism,incentive mechanism and ethics as the independent variables and tax compliance as the dependent variable to construct a linear regression model,this paper empirically explores the influence factors of tax compliance.Additionally,based on the situation of District A in Huizhou under the new tax system,this paper gives an qualitative analysis on the current realistic dilemmas,including imperfect tax collection and administration pattern,imperfect construction of the tax collection and administration mechanism,unreasonable objects of tax collection and administration,under-optimized tax system settings,and taxpayers' feeling of heavy tax burden.Moreover,according to the empirical analysis results,this paper puts forward some measures to optimize individual income tax collection and administration from the aspects of deterrence risk,information construction,incentive methods,moral standard improvement,and creation of a favorable taxpaying environment.