Research On The Collection And Management Of Individual Income Tax By Grass-roots Tax Authorities In Y County

Personal income tax,as one of the important taxes of China,is closely related to everyone’s earning and life.Policies about the tax are useful way to the government to balance economic development,stabilize employment and adjusting the gap between the rich and the poor in society.What’s more,It also plays a significant role in guaranteeing national fiscal revenue and promoting social equity.After the reform of personal income tax in 2018,the concept of comprehensive income was introduced,and a mixed tax system which combines comprehensive and classified income was implemented from then on.Absolutely,the new tax system not only has increasingly strict requirements on the daily management and law enforcement level of the tax authorities,but also brings new challenges to both side of them.Over the past four years,grassroots tax departments have continuously found problems,summarized experience,explored paths from management practice so that gradually established the personal income tax collection and management system.However,in the actual collection and management,these department still meet lots of problems,such as difficult to collect tax-related information,low efficiency of collection and management,tax loss and so on.They must constantly improve the personal income tax collection and management mechanism,so as to make the reform of personal income tax to become stable and mature.Through literature research,this paper summarizes relevant literature of personal income tax collection and administration,and it surveys the staff of Y County Tax Bureau and local taxpayers by questionnaire survey.Then,basing on the tax compliance theory and information asymmetry theory,this paper chose some key analysis,which is the comprehensive income and business income account for a large proportion of personal income tax revenue in the county.Firstly,it analyzes the problems that may exist in the collection and management mechanism of personal income tax in Y County,including inadequate collection and management of floating population,tax evasion by taxpayers,weak collection and management strength of grass-roots tax authorities,non-compliance with tax payment of natural persons,and low penetration rate of comprehensive income final settlement.The reasons for the above problems are as follows: the particularity of taxpayers,the existence of ways to evade taxes,the backward information construction of tax collection and administration,the shortage of human resources of grass-roots tax authorities,the unsound tax monitoring system and so on.In order to solve the existing problems of personal income collection and management in Y County,suggestions are put forward from four perspectives: reinforcing daily tax administration,strengthening the construction of grass-roots information supervision system,developing the construction of grass-roots tax authorities,and optimizing the social collection and management environment.These suggestions will provide certain references for improving the personal income tax collection and management ability of Y County Tax Bureau and improving the social collection and management environment,so that the personal income tax policy can play a better role.