Study On The Collection And Administration Of Individual Income Tax In Sishui County Tax Bureau

Personal income tax is a major tax in China.It can not only raise fiscal revenue,but also adjust income distribution.Therefore,it is a tax with great prospects for development.With the revision of the new "Individual Income Tax Law",the country not only carried out legislative reform of individual income tax,but also gradually focused on improving the degree of collection and management of individual income.However,the current reform of collection and management of individual income is far behind the reform of the tax system,resulting in the current individual income distribution system is still in great difficulties.Under the background of the rapid development of e-commerce and information technology,the diversity and concealment of individual income sources are gradually increasing,which weakens the function of individual income tax in regulating income distribution and raising financial revenue.Meanwhile,under the mixed collection mode combining the comprehensive tax system and the classified tax system,the defects of the individual income tax collection and management system also become increasingly prominent.Therefore,in order to give full play to the role of individual income tax in adjusting income distribution and increasing fiscal revenue,it is necessary to strengthen the tax management of taxpayers.Based on the new tax law and combined with the specific information about tax collection and management in the new tax law,this paper makes a comprehensive analysis of the impact of the new tax law on the tax collection and management in Sishui County.Taking the tax system reform in Sishui County as an example,this paper analyzes some prominent issues arising from the current tax system reform in our country from three aspects: system effect,theoretical perspective and practical effect,such as: The root causes of these problems are analyzed,including poor tax declaration effect,asymmetric tax collection information,low efficiency of tax collection subjects,ineffective inspection and punishment,tax compliance,comprehensive tax administration system,collection and management subjects,inspection and punishment,etc.On the basis of this,referring to the mature and advanced practices of Britain,the United States,Australia,the Netherlands and other countries in the tax collection management,the paper considers the differences in the design and management of the tax collection system,and analyzes the problems existing in the tax collection management in our country according to the tax collection management characteristics of different countries.And the questions existing in tax collection management are discussed.From the perspective of collection and management,various tax-related departments will be integrated,and advanced technology means will be used to build an easy-to-implement,ultra-scientific and more efficient individual income tax collection and management system,so as to use more targeted methods to improve the level of personal income tax collection and management.In the tax declaration of individual income tax collection and administration,it is necessary to standardize the withholding and payment procedures,optimize the way of taxpayers’ self-declaration,and encourage the development of individual income tax agency service agencies to improve the degree of tax compliance,so as to enhance the efficiency of tax declaration.This paper analyzes the problems existing in the collection unit under the new tax system,and puts forward the idea of strengthening the strength of the collection unit and perfecting the tax supervision system.On this basis,the incentive system of high income groups is constructed,and the database of high income groups is constructed.Thus the reform of the current personal income tax collection management system in our country promotes the reform of tax collection management system and then promotes the tax collection management efficiency to provide the theoretical basis and the practical feasible suggestion.