Study On The Comprehensive Collection Of Individual Tax In Qiaodong District Of Zhangjiakou City

The much-watched Personal Income Tax Act was enacted on 31 August 2018,the seventh amendment was made to the decision of the Fifth Session of the Standing Committee of the National People's Congress on amending the Individual Income Tax Law of the People's Republic of China,the personal income tax law has been amended to a great extent,and the personal income tax system has made substantial progress in the reform of integration and classification.However,the new tax law in the next specific implementation process will also face from many aspects of the problem.This requires that from the perspective of the withholding of comprehensive income from individual tax,the relevant links of settlement and settlement,the relevant procedures of withholding and declaration,the cost of declaration by taxpayers,the interests of tax revenue sharing in different places,the sharing of tax-related information,and the convenience of taxpayers,the problems related to the comprehensive lesson collection should be solved and the corresponding solutions should be worked out.Over the years,Zhangjiakou Qiaodong district has carried out detailed management of individual income tax in accordance with the requirements of individual tax collection and management of "withholding from sources,detailed declaration and strengthening control" and in combination with the development of its own tax economy,in particular,it focuses on the effective and in-depth exploration of the individual income tax of withholding units and the management of individual income tax of natural individuals within its jurisdiction,he has won a series of honorary titles,such as "advanced unit of tax collection and management reform in Hebei Province","Pioneer Unit of tax collection and management reform in Zhangjiakou",etc..Therefore,this paper,under the guidance of the relevant theory of the comprehensive collection of individual tax,through studying the current situation of the comprehensive collection of individual tax in Qiaodong district of Zhangjiakou City,compares and analyzes the problems and causes existing in the process of tax collection and management after the implementation of the comprehensive collection of individual tax,combined with its own reality,the paper puts forward some suggestions to improve the comprehensive collection of individual tax,so as to further strengthen the effectiveness of the management of individual tax in Zhangjiakou City.First of all,this paper introduces the basic concept of Comprehensive Levy on individual tax,introduces the research background,research significance and research status at home and abroad,and highlights the implementation of Comprehensive Levy in balancing the tax burden.Secondly,through the overview of the concept of comprehensive tax collection,net value-added theory,the ability to pay the theoretical basis for this paper to lay the theoretical foundation.Then,by analyzing the current situation of the comprehensive collection of individual tax after the new tax reform in Qiaodong district of Zhangjiakou City,we can find a way to solve the problems in the actual work so as to achieve the goal of improving the new individual tax law,through a series of countermeasures put forward,explore and innovate their own comprehensive tax collection of new ideas.