Study On Tax Collection And Administration Of Personal Labor Remuneration Income In J City

Tax collection and administration is the core link of the tax administration system,which plays a vital role.First,it can safeguard the legitimate interests of taxpayers and promote the process of taxation by law.Second,it can guide tax authorities to collect and manage,and standardize tax collection and payment;Third,it can guarantee state revenue and reduce tax loss.Through continuous exploration and evolution,our tax collection administration has experienced three great changes from cooperation,merger,and synthesis.Deepening the reform of tax collection and administration is of great significance for improving the modern tax system and improving the efficiency of national governance.With the development of the socialist market economy,the income of Chinese residents has been growing steadily and the channels of income have been diversified.However,the unbalanced social distribution is also becoming increasingly prominent.More and more taxpayers hope to narrow the gap between rich and poor through the reform of tax collection and administration and realize common prosperity.On January 1,2019,China fully implemented the new individual income tax law,adopted the comprehensive and classification combination of tax system.It is better to realize tax fairness by incorporating labor remuneration income into comprehensive income tax and using the same progressive excess tax rate.As one of the tax items of individual income tax,labor remuneration income is the regular income of labor,which is closely related to the daily life of taxpayers.It can effectively optimize the allocation of resources and give full play to the role of tax regulation.Under this background,it is particularly important to study how to perfect the tax collection and management of labor remuneration.Based on the background of further deepening the reform of tax collection and administration,this thesis is based on the tax compliance theory,tax fairness theory,information asymmetry theory and process reengineering theory,and combines with my own working experience in tax service posts,tax management posts and tax inspection posts.Firstly,taking the current situation of collection and management of income from remuneration for personal service in J city as the entry point,this thesis collects the data of income from remuneration for personal tax in J City in recent three year,and analyzes the problems,such as excessive withholding rates leading to large tax refunds,difficult to define the scope of collection,low cost of tax violations,asymmetric information of tax collection and so on.Second,through law enforcement,service,supervision,co-governance four aspects to analyze the reasons for the causes of the problem.Last,combined with problem and cause analysis,this thesis puts forward targeted suggestions on the collection and management of labor remuneration income in J City: first,improve laws and regulations,standardize law enforcement behavior,strengthen law enforcement supervision,and ensure accurate law enforcement;Second,optimize service mode,attach importance to personnel training,improve relief channels,and ensure targeted service;Third,build a data platform,strengthen tax inspection,improve the credit system,and ensure precise supervision;Fourth,enrich tax publicity,strengthen collaborative governance,strengthen judicial protection,and ensure sincere co-governance.Based on the problems encountered in the author’s work and the current situation of taxation in J city,this thesis aims to put forward effective suggestions to improve the collection and management quality of income from remuneration for personal service in J city and reduce the loss of tax sources as much as possible.