| Personal income tax is one of the four major taxes in my country.In2021,personal income tax revenue exceeds domestic consumption tax,accounting for 8.1% of total tax revenue,ranking third.However,compared with other countries,the gap is still obvious.The collection methods of personal income tax can be divided into two types: audit collection is the main method,supplemented by verification collection.Under normal circumstances,when the taxable elements are complete,the tax authority shall collect tax by auditing;however,when the taxable elements are missing and the tax authority cannot collect the tax by auditing,the tax authority will choose to collect the tax by verification.This article mainly introduces the approved verification collection.Verification collection reflects the discretionary power of the tax authorities in the collection management.The tax authorities authorized by the state decide whether to apply them according to the actual economic situation of each region,the economic strength of the taxpayer,the accounting level and other factors.However,the verification collection is a double-edged sword.Over the years,on the one hand,it has played a certain role in safeguarding national tax revenue,on the other hand,it has also fostered injustice in taxation,leading to many cases of tax violations,which in turn led to the loss of overall national taxation.The tax authorities should have laws to abide by in their law enforcement,the power of law enforcement should be implemented within the strictly authorized scope of existing laws,and the consequences of law enforcement should be subject to the supervision of the judicial department.However,the author found the following problems in the study of the personal income tax verification collection: there are scattered legislation in the tax law legislation,the lack of procedural provisions for verification collection,the conflict of personal income tax items due to insufficient legislation;there are ineffective tax audits in tax law enforcement,the scope of application of the verification collection of personal income tax has been improperly expanded by local tax authorities,and the quality of local tax payment services is not high;judicial supervision has a narrow scope of judicial relief,the degree of judicial review is not deep,the professional level of judicial personnel is insufficient,and taxpayers seek judicial relief.There are problems such as layers of obstacles.Aiming at the above problems,the thesis takes the tax compliance theory,information asymmetry theory and government function theory as the theoretical research foundation,and adopts the methods of literature research,empirical analysis and comparative analysis to study.First of all,it sorts out the relevant research on the verification collection in the domestic and foreign literature,summarizes the research viewpoints and shortcomings,and at the same time,for the viewpoints with relatively mature theories,comprehensively analyzes the legislative value orientation of the verification collection,and lays the groundwork for the following system recommendations;secondly,a brief overview of the relevant concepts and theoretical foundations involved in this article;then,the current status of legislation,tax law enforcement,and judicial supervision of my country’s personal income tax verification collection is sorted out and the reasons are analyzed.It can be seen that in terms of legislation,my country’s There are few laws and regulations with a higher level of personal income tax verification collection,only the "Individual Income Tax Law" and the "Tax Collection Management Law",and the others are some laws,regulations,and notices that are not at a high legislative level.In tax law enforcement,my country does not pay enough attention to personal income tax.In recent years,cases involving celebrities evading personal income tax have occurred frequently,and most of them are high-income groups.Judicially,there are few administrative cases involving personal income tax disputes,and judicial supervision is weak;finally,based on the problems and reasons,the paper focuses on improving the legislation of the personal income tax verification collection,improving the tax department’s ability to verification collection,and improving the judicial supervision of personal income tax verification collection.Put forward countermeasures,and put forward suggestions for improving the quality and efficiency of personal income tax verification collection. |
