Problems And Optimization Suggestions In The Collection And Management Of Personal Income Tax Under The Current Tax Syste

The new "individual income tax law" revised in 2019,six special additional deduc tion information were proposed.In 2002,care fee for infants under 3 years old was in cluded.Individual income tax has entered into a new tax system that combines classifi cation and synthesis.l.However,we can find out through the new collection and manag ement practice,the individual income tax collection and management mechanism of gr ass-toots tax departments is still not perfect.With the rapid development of modern in formation and economy,the individual income gap in our country is becoming more a nd more obvious.In the same time,the concealment of personal income is increasing.Online celebrities,stars and other high income groups have been investigated and pu nished for tax evasion.At present,China adopts the collection mode of combining sy nthesis and classification.In this mode,the short board of tax collection and managem ent like low taxpayer compliance is exposed.Therefore,the grass-roots tax authorities need to continuously strengthen the collection and management ability.to ensure that individual income tax is put into storage in time and full.This article is set in the perspective of grass-roots tax departments,Using case analysis,literature research,interview and comparative analysis,combined with my o wn work situation,analyzes the current situation of individual income tax collection and management of tax authorities in D district of Q city.It finds out that there are l ow work efficiency,low earnings quality,lagging collection and management means,in sufficient supervision.And then it expounds the specific causes of the problems from the aspects of insufficient allocation of human resources for collection and manageme nt,inadequate implementation,big data with insufficient practice and imperfect supervi sion system..We refer to the mature collection and management experience of the U nited States and Japan and developed areas in our country,then put forward the cou ntermeasures and suggestions on strengthening the collection and administration from the corresponding four aspects.The author hope that the paper could provide certain r eference for the future of the personal income tax collection and administration practi ce work.So that a new round of personal income tax reform to better play their role in the region.