Research On The Collection And Management Of Individual Income Tax Under The Background Of Management And Service

In recent years,with the continuous progress of the reform of "management and service",the tax revenue of personal income tax in Zone A of City M has been increasing year by year,and its contribution to the local financial revenue is getting higher and higher,and the tax status of personal income tax is getting more and more attention from the local society.At the same time,the reform of "management and service" has realized the multifold increase of economic market subjects in Zone A.However,the increase of taxation objects has brought new challenges to the personal income tax collection and management in Zone A.At present,due to the inadequacy of the collection and management system and the imperfection of the collection and management system,District A of City M is facing many problems and difficulties in the collection and management of individual income tax.The modernization of the national governance system and governance capacity necessarily requires the modernization of the tax collection and administration system and the collection and administration capacity.In order to comprehensively improve the quality and efficiency of personal income tax collection and administration in Zone A,and better play the role of personal income tax in taxation and regulation of income distribution,and promote the high-quality economic development of Zone A,this paper analyzes the "decentralization of tax administration" and the "management of taxation".This paper analyzes the problems of personal income tax collection and administration in District A under the background of "administrative reform",analyzes the deep-seated causes of the problems,and proposes targeted optimization measures.Supported by information asymmetry theory,tax compliance theory,new public service theory and collaborative governance theory,this paper adopts literature research method,questionnaire method,case study method and participatory observation method,and summarizes the author’s thinking and experience in personal income tax collection and administration,and digs into the "pain points,blockage points and difficult points" in personal income tax collection and administration in District A."The paper points out that the personal income tax collection and administration in Area A is characterized by imperfect taxation system,unsound collection and administration mechanism,unsatisfactory ability of collaborative governance and unsatisfactory compliance with tax laws.Based on the inspiration of information asymmetry theory and tax compliance theory,this paper combines the practice of new public service theory and collaborative governance theory,and based on the data obtained from the questionnaire survey,the realistic problems reflected and the opinions and suggestions summarized,as well as the reference to the advanced collection and administration experience of developed countries.Accordingly,this paper discusses the three dimensions of improving the taxation system,improving the levy and administration system,and promoting the common governance of taxation,and proposes 12 specific measures such as constructing a dynamic adjustment mechanism of deduction standards,adjusting the taxation regulations of comprehensive income items,broadening the means of levy and administration,enhancing departmental collaboration,and improving the credit system,with a view to comprehensively strengthening the levy and administration system and levy and administration capacity construction of individual income tax in Zone A,and accelerating the high-quality development of Zone A.development.At the same time,it will contribute to the exploration of "tax modernization and Chinese modernization" to create a model of Zone A and contribute to the strength of Zone A.