Research On Individual Income Tax Collection And Management In J City Of Heilongjiang Province

With the development of the market economy,the gap between national wealth income is further widening,which is inconsistent with the expectations of the country’s common prosperity.In order to regulate the regulatory order of income distribution,insist on the revenue distribution system that coexists as the main body and various distribution methods according to labor.Effective adjustment.Personal income tax has a history of more than 200 years.At present,personal income tax has become the main source of fiscal revenue in Western developed countries.my country’s personal income tax has been revised seven times,and personal income tax has become the third largest tax in my country.However,as personal income taxes are increasing in regulating the role of residential property income,the management of personal income tax collection and management of personal income tax is also increasingly prominent.Therefore,the evaluation of the personal income tax and management level of the Taxation Bureau of Heilongjiang Province has very important practical significance and research value.The quality and efficiency of personal income tax levy affects the role of personal income tax in regulating the gap between the rich and the poor,and the level of levy of personal income tax directly affects the quality and efficiency of personal income tax.The evaluation of the level of personal income tax collection and management can initially determine the ability of the personal income tax of local tax authorities to collect and manage,and then clarify the direction of improvement of future work.Based on the research on relevant domestic and foreign literature,this article,based on analyzing the status quo of personal income tax in Heilongjiang Province,has constructed the index system of personal income tax collection and management level in Heilongjiang Province,further conducting an empirical analysis of the personal income tax levy level of Heilongjiang Province J city J City,the level of personal income tax and management level And put forward countermeasures for existing problems.Through the study of the level of levy and management of personal income tax in Heilongjiang Province,it can help local tax bureaus to improve the level of levy of individual taxes and help prevent national tax loss.