Research On The Tax Collection And Administration Of The New Personal Income Tax Law

As the major method to realize personal income tax revenue,personal income tax collection management plays an important role in realizing the objective of being fair and efficient.It is also the foundation to the practice of personal income tax law.This article attempts to analyze the problem of expropriation management after the implementation of the new personal income tax law and expounds the mismatch between the current Tax Administration Law and the new Individual Income Tax Law,with the explanation of the discrepancies.The goal is to find the answer to the problem,and improve the efficiency of collection and management,the legislative status of individual tax collection and management,and the tax collection and management mode that is more in line with the actual legislation.The first chapter unveils the problem,and discusses the problems existing in the management of the new personal income tax law.The main problems of personal income tax collection management are specified.The first one would be the problem of the incompatibility of the ”Administrative Law”.From the ”Individual Income Tax Law” to the provisions of individual tax collection and management,the ”Tax Collection and Administration Law” cannot meet the collection and management of the new tax law.In the three aspects of the taxation system,the taxation and management documents are unstable.The current ”tax collection and management law” is not suitable for the collection and management of the new personal income tax law.The second one would be the tax preferential problem.This article attempts to formulate the personal income tax benefits and the way of the tax code for the normative document information,the gradual circumstance of the tax law after the implementation of the new tax law,and the changing taxation norms in the process of tax reform.Due to the fact that the personal income tax incentives are extremely unstable and not continuable,this article would analyze the application of preferential treatment in individual tax collection and management.The third one would be the analysis of the collection and management mode after the promulgation and implementation of the new personal income tax law,the existing tax collection and management law and its amendments after the establishment of a taxpayer management model based on legal persons and the existing two-way declaration system for taxpayers’ collection of natural persons cannot adapt to the commencement of the tax collection problem.The second chapter mainly analyzes the theoretical research of the personal income tax collection management.First,starting from the principle of tax law,the article analyzes the legal provisions of the personal income tax law,the confirmation of the tax liability and tax year in the new personal income tax law,the confirmation of the tax payment location,time period and rate,the determination of the tax rate is carried out in three aspects,expounding the role of the statutory principle of taxation in the new tax law;secondly,it analyzes the transparency of the taxation tax incentives,from improving the transparency of the personal income tax system and accelerating the personal income tax incentives.The two aspects of information disclosure explain the important role of the transparency of individual taxation system for individual tax collection and management;finally,this article talks about It is the efficiency of the personal income tax collection and management model.It will discuss the selection of fair and efficient collection mode,including the vertical fairness of the personal income tax collection and management model,the horizontal fairness of the personal income tax collection and management model.From the three points above,the tax fairness and economics in the tax collection and management are carried out,and the role of the collection and management model is discussed.The third chapter focuses on the real-life practice of collecting personal income tax management in the United States.As China’s new tax law legislation mainly refers to the U.S,the U.S Tax Law is the main reference.This chapter starts from introducing the US taxation system,then it analyzes the definition and judgment of the US on the collection and management of personal income tax,including the high taxpayer’s tax compliance,the perfect and perfect source deduction and self-declaration system,and the rich taxpayer collection and management mode,the powerful collection and management organization,and a solution to the tax classification and management model that can be used for reference by China in terms of information asymmetry.From the perspective of the collection and management of personal income tax in the United States,it discusses the parallelization of various tax declaration systems,the role of IRS taxation in the collection and management,the improvement of the comprehensive classification system for the promotion of collection and management,and the complicated cost of taxation.It can be used for reference in China’s tax collection and management.The last chapter is the core of this article.It puts forward the necessity of China’s personal income tax collection management,and tries to improve the collection and management of individual tax income from the following three aspects: First,we must amend the Tax Administration Law to adapt to the new tax law,it mainly adopts the ”Personal Income Tax Law” to supplement the tax collection and management,the ”Treaty Collection and Administration Law” on the specific provisions of the tax collection and management,and the stability of the taxation tax collection and management legal system;the second one is to sew the problem of tax wavier for personal income tax.It will be discussed from improving the transparency of tax incentives,the appropriate interpretation of the application of tax incentives,and the continuation of tax incentives.The third is to improve the tax collection and management model.It proposes to realize the information sharing under Item 15 of the Individual Income Tax Law,filling in the loopholes in the reporting system under the new tax law,simplifying the tax declaration system,reducing the cost of collecting and managing,and establishing a professional tax collection and management department.While promoting individual tax collection and management,the interests of taxpayers of natural persons are guaranteed.