Research On The Optimization Of Individual Income Tax Collection And Management System

Tax is an important guarantee of national organization's financial revenue.From the proportion of tax revenue,personal income tax has become the third largest tax in China.At the same time,individual income tax is also an important means of secondary distribution of residents' income,which reflects the principle that individual income can afford.With the rapid development of social productivity and the continuous increase of national income,residents' demand for tax fairness is becoming more and more intense,and various malpractices and contradictions in the collection and management of personal income tax have become increasingly prominent.The seventh revision of individual income tax in 2018 is of milestone significance.Individual income tax has entered the era of mixed tax system,which brings general tax dividend to taxpayers.In addition,with the continuous development and reform of network technology and information technology,the diversity and diversification of personal income sources,the shortcomings of the current personal income tax collection and management system are further revealed.The loss of personal income tax also weakens the effect of secondary distribution of residents' income.The further optimization of personal income tax collection and management system,as far as possible to plug the loopholes in the collection and management,is of great significance to the national organization of fiscal revenue and the promotion of tax equity of residents.The theme of this paper is the optimization of individual income tax collection and management system.The first chapter summarizes the collection and management system of individual income tax and the theoretical basis of collection and management.The theories related to the collection and management of individual income tax mainly include the new public management theory and the theory of information asymmetry.These theories provide enlightenment for the further optimization of the personal income tax collection and management system.Thesecond chapter describes the development of China's personal income tax collection and management system and the status quo of the collection and management system.The development of the collection and management system starts from the collection and management system and the collection and management mode.The current situation of the collection and management system mainly involves four aspects: the collection and management law,the collection and management system,the collection and management declaration and the collection and management calculation and payment.The third chapter focuses on the analysis of the existing problems and reasons of the current personal income tax collection and management system,mainly including the defects of the internal collection and management mechanism,the mismatch between the tax declaration and the collection and management,and the insufficient power of the external tax collection and management.Then,it analyzes the causes of the problems in the current personal income tax collection and management system,and provides an entry point for the following suggestions on optimizing the personal income tax collection and management system.The optimization of individual income tax collection and management system needs to be combined with their own national conditions and international experience.In the fourth chapter,the United States,France and Japan are selected to learn from their successful experience in the construction of individual income tax collection and management system from two aspects of collection and management mode and collection and management measures,so as to obtain the Enlightenment of optimizing the personal income tax collection and management system in China in the future.The last part of the article puts forward suggestions to optimize and improve the current individual income tax collection and management system from three aspects:improving the structure of the individual income tax collection and management system,standardizing the individual income tax collection and management tax declaration,and promoting the construction of the personal income tax collection and management informatization,so as to provide reference for the future reform.