Study On Incentive Mechanism Of Individual Income Tax Collection And Management In A City Of Shandong Province

With the introduction of the national comprehensive and categorical individual income ta x management system,the new and old taxes have been smoothly converted,the tax collectio n work has been carried out smoothly,and the individual income tax collection work has open ed a new collection.However,in the tax incentive system in the collection and management o f individual income tax,there are still problems such as taxpayers’ unpositive attitude towards individual income tax,lack of cooperation between various departments,dislocation incentive s,and lack of tax credit rating system for natural persons.The existence of these problems obj ectively increases a series of negative effects such as the endless phenomenon of tax evasion d ue to personal self-interest,repeated prohibitions,and a large loss of taxes,on the other hand,it also disrupts the normal order of personal income tax taxation,increases the difficulty of tax collection,and hinders the smooth development of tax supervision.Taking Shandong Region A as an example,this paper conducts an in-depth study of the p roblems existing in the incentive mechanism of individual income tax collection and manage ment.Through field research,the main reasons for the problems in the individual income tax collection and management incentive system are insufficient crackdown on tax non-complian ce,lack of information sharing platform between collection and management agencies and thi rd-party departments,lack of incentives for individuals to actively declare taxes,incomplete a nd unsystematic tax incentive tools,and immature means of using big data and high technolog y.Drawing on the successful experience of Beijing and Shanghai in economically developed r egions,the tax compliance theory,the tax compliance theory,the Millis-Vickeret asymmetric i nformation incentive theory,and Maslow’s hierarchy of needs theory are used to propose solut ions.In order to give play to the incentive effect of individual income tax collection and mana gement,attention should be paid to controlling the intensity of punishment for tax evasion and improving the punishment mechanism;Strengthen technical support and establish an informa tion-based individual income tax collection and management platform;Establish an incentive mechanism and establish an information-based individual income tax collection and managem ent platform;Efforts should be made to create an environment for the development of individ ual income tax collection and management,promote the construction of individual income tax incentive mechanisms,correct the inherent incentive deviations of the current individual inco me tax system,and establish and improve the individual income tax incentive mechanism.Th us,the efficiency of tax collection in the new economic development stage can be improved,t he needs of social and economic development will be met,and theoretical support will be pro vided for the orderly development of tax collection.