Research On The Current Situation Of Individual Income Tax Management In Jinghong City

The implementation of the new personal income tax law on January 1,2019 is the seventh revision of the personal income tax law since its implementation in 1980.It is also the most extensive reform with the most extensive impact and far-reaching reform.The new personal income tax law will improve the living standards and quality of low-and middle-income people to a certain extent,so that residents of this class can effectively enjoy the convenience of tax reduction and exemption.Jinghong City is located in the southwestern border of China.Its economic development is relatively backward,and the level of income of residents is loweffect.On the other hand,the new tax system has brought about a new reporting mechanism,whether the management capacity of the grass-roots tax authorities can meet the requirements of the new tax system,the current implementation of the new personal income tax law,and new and possible risks and countermeasures facing new difficulties What methods are required to be carefully studied and explored.Based on empirical research,this article selects the current status of personal income tax management of the Jinghong State Taxation Bureau,especially the new management dilemma faced by the implementation of the new personal income tax law as the research object,using comparative analysis,literature research,and case analysis.And other research methods to analyze the new management dilemma brought by the implementation of the new personal income tax law to grass-roots tax authorities,and to give suggestions for improving personal income tax management capabilities based on local actual conditions.Improved management capabilities put forward more reasonable suggestions.This article consists of seven parts.The main content of each part is:The first part is the introduction,which introduces the background,the literature review and the significance of the topic.The second part is the core concepts and related theories.It introduces personalincome tax,tax management capabilities,new personal income tax law,and tax management theory,information asymmetry theory,tax compliance theory and other concepts and theories that are closely related to this article.The third part is the analysis of Jinghong's personal income tax management after the implementation of the new personal income tax law.This article introduces the personal income tax management organization structure,management situation of Jinghong City Taxation Bureau,and various types of data analysis and comparison of personal income tax management practices in Jinghong City before and after the implementation of the new personal income tax.The fourth part is the problems of personal income tax management in Jinghong State Taxation Bureau.From the aspects of tax source monitoring,management methods,tax compliance,lack of talent,and service system,the analysis focuses on the new management dilemma faced by grass-roots tax authorities after the implementation of the new personal income tax law.The fifth part is an in-depth analysis of the causes of the problem at various levels.The main analysis is from the management methods,technical support,human resources,and service system that the tax authorities have always had,especially the management after the implementation of the new personal income tax law.The reasons for the increase in difficulties are summarized to summarize the main factors affecting the ability and quality of tax management.The sixth part is a proposal to improve the personal income tax management ability.According to the causes of the problem and the local actual situation of Jinghong City,it proposes improvements from five aspects,such as optimizing management methods,strengthening technical support,strengthening personnel protection,and improving the tax service system.Recommendations for personal income tax management capabilities.The main innovation of this article is that I have worked in Jinghong City's tax policy management department since 2014,and participated in the reform and implementation of the new personal income tax law in 2019.I am familiar with personal income tax management and tax-related issues.In 2019,he participated inthe research on the related effects of the implementation of personal income tax in Jinghong City,which has a certain theoretical and practical basis.By combining the learned public management knowledge and work experience,this article should be able to draw some suggestions that can be used for reference in improving the ability of personal income tax management at the grassroots level.