Research On The Collection And Management Of Personal Income Tax Under The New Tax Syste

China’s individual income tax has been levied since 1980.After more than 40 years of development,with the continuous improvement of economic vitality,the position of individual income tax in China’s tax framework has gradually improved.In order to meet the special national conditions of the new situation of China’s economic development,China has reformed the personal income tax system,transforming the original classified personal income tax system into a new tax system combining synthesis and classification.The change of the tax system has brought real tax preferences to taxpayers,and has also put forward higher requirements for the collection and management of tax authorities.With the deepening of the new personal income tax system reform,the tax authorities have been actively exploring appropriate ways to implement preferential policies.In the process of exploration,we need to discuss the issue of personal income tax collection and management through case analysis,so as to provide some reference value for the work of personal income tax collection and management under the new tax system.The district(county)level tax bureau is the tax bureau closest to the taxpayer,and also an important bridge and link between the tax policy and the taxpayer.Its level of collection and management is directly related to the implementation of the tax policy and the tax revenue.So this paper selects Rizhao D District Tax Bureau as a case.First of all,it explains the relevant concepts of personal income tax collection and management and the relevant contents of the new tax system.Then it summarizes the current situation of personal income tax collection and management and the measures taken by Rizhao District D Tax Bureau.On this basis,we collected data by means of interviews and questionnaires,and analyzed the problems and causes of personal income tax collection and management in D District Tax Bureau of Rizhao City.In view of the above problems,this paper proposes the personal income tax collection and management strategy of D District of Rizhao City under the new tax system model.