| The report of the 19 th National Congress of the Communist Party of China puts forward that "the major social contradictions in China have been transformed into the contradiction between the people's growing needs for a better life and the unbalanced and inadequate development".This is not only the change of the major social contradictions,but also the historical change of the overall situation.It means that China's special socialism shows new characteristics of stages.In order to adapt to the new characteristics of the new stage,China's tax The revenue management system is also moving towards a more scientific and efficient direction.As an important tax,personal income tax is also developing and improving,from classified collection to comprehensive collection.In order to reduce the gap between the rich and the poor,the state regulates the distribution of residents' income by imposing a certain amount of personal income tax on Residents' income.Based on the latest reform of personal income tax collection and management system and the beneficial results of the new public management,this paper seeks the effective path and suggestions of personal income tax management in China from the perspective of the new public management theory.First of all,this paper reviews the history of the construction of personal income tax in China,and makes a brief understanding and analysis of the research on personal income tax in foreign countries.Through the interpretation of the basic theory of personal income tax and the new public management theory,this paper analyzes the current situation and main problems of personal income tax management in China from the perspective of new public management,and analyzes the causes of the problems.Finally,the paper puts forward the improvement measures to improve the personal income tax management under the new public management,hoping to play an optimization and reference role in the process of personal income tax management. |
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