Problems And Countermeasures In Natural Person Tax Collection And Administration In City C

In recent years,with the continuous deepening of my country’s reform and opening up,on the one hand,people’s living standards have been improving day by day,and “property income” has continued to grow substantially,which has led to the gradual widening of the gap between the rich and the poor in society and the increasing income differentiation;on the other hand,Compared with legal persons,natural person tax collection has the characteristics of large dispersion,wide scope,and strong liquidity.These characteristics have caused difficulties in the tax collection and management of natural persons to a large extent,and led to the loss of tax revenues of natural persons.However,the tax collection and management of natural persons plays an important role in increasing tax revenue,preventing income differentiation and reducing the gap between the rich and the poor.For the taxation department,how to further strengthen the tax collection management of natural persons,give full play to the regulatory role of taxation,effectively narrow the income distribution gap,and curb the growing gap between the rich and the poor has become an urgent problem to be solved.This article takes the tax collection and management of natural persons in City C as an example,and takes tax compliance theory,transaction cost theory and new public service theory as the theoretical basis,and specifically studies the current situation and effectiveness of tax collection and management of natural persons in City C in recent years.There are also laws and regulations for natural persons in actual tax collection and management.System maturity is low,the tax collection and management information system needs to be improved,the overall level of taxation services is not high,the allocation of resources for collection and management is unreasonable,and the taxation awareness of natural persons is weak.In-depth investigation and analysis were conducted in five aspects:system,tax collection and management informatization construction,tax service effectiveness,tax collection and management resource allocation,and tax awareness.At the same time,on this basis,in accordance with the actual tax collection and management of natural persons in City C and the reasons for the problems,it has been specifically proposed to improve the laws and regulations of natural person tax collection and management,strengthen the construction of natural person tax collection and management information systems,optimize natural person tax service measures,and rationally allocate natural person taxes.The five aspects of improvement suggestions on the collection and management of resources and the enhancement of natural person tax compliance can provide theoretical reference for the tax collection and management of natural persons in City C to a certain extent.