Research On Optimization Of Individual Income Tax Collection And Management Mode In Meizhou City, Guangdong Province

Individual income tax is one of the most important taxes in our country.Along with the rapid development of our economy,political,economic,social and international situation,great changes have taken place in the national income gap widening,caused the gap between rich and poor is more and more big,the social conflicts intensified,regulating income distribution,promote the social justice has failed to give full play to its functions,the individual income tax has certain defects in the collection and management system,tax loss phenomenon is relatively serious,difficult to adapt to the needs of economic development in China.Strengthening the collection and management of individual income tax and closing the loopholes in the collection and management of individual income tax are the key measures to give full play to the role of individual income tax in raising fiscal revenue,adjusting the income gap of residents and maintaining social equity and justice.This paper takes Meizhou city as the research scope to study the implementation of individual income tax collection and management in Meizhou city.Through the collection of Meizhou city individual income tax data,the use of case analysis,practical investigation and research methods,the status quo and problems of Meizhou city individual income tax collection and management were studied and analyzed,and finally the suggestion and strategy of Meizhou city individual income tax collection and management problems were obtained.Then it analyzes the problems and causes in the current mode of individual income tax collection and management in Meizhou.Using interview method of personal income tax collection and administration work in Meizhou city staff interview and investigation,draw Meizhou city of personal income tax collection and administration pattern main problems in four aspects.The main problems are t loose operation management mode,unclear division of management module,the unsmoothness of the information feedback path and the poor interactivity of the collection and administration mechanism.The main reasons are that the tax declaration system of individual income tax collection and management is not perfect,the level of informatization of tax collection and management is low,the punishment mechanism of tax collection and management inspection is just a form,and there is no effective supervision and information feedback mechanism.Then it introduces the successful management experience of the United States,Britain and Japan with relatively perfect individual income tax system and high compliance degree.Finally,based on the actual situation of Meizhou city's individual income tax collection and management,this paper puts forward countermeasures and Suggestions to improve Meizhou city's individual income tax collection and management,mainly including: Improve the design of individual income tax collection and management system;Strengthening the construction of operation mode of tax collection and administration,including improving the inspection ability of tax collection subject,organizing construction and carrying out modular professional management;Strengthen the information construction of individual income tax collection and management;At last,it is necessary to establish the security system of individual income tax collection and management in China,and provide strong support for the collection and management of individual income tax by establishing the judicial mechanism of tax disputes and various convenient tax management systems with supervision and information feedback.