| The basis of government finance is mainly composed of tax revenue,and the process of government finance absorbing people’s wealth is the process of taxation from the perspective of origin.There is a close connection between fiscal absorption and tax collection.Through the study of tax collection policies and practices,to explore the scientific path of fiscal absorption is of positive and realistic significance to optimize the way of government fiscal absorption,alleviate the fiscal dilemma of local governments,exert the public sector to regulate economic development,and promote the fairness of social distribution.Now 18 kinds of tax in our country,the personal income tax is an important part of the personal income tax levy object is Chinese residents income derived from sources in the domestic and foreign,individual income tax levy is national force of citizen’s personal wealth is the most direct,is now the various countries and regions of common sources of tax revenue.Based on the hypothesis of rational economic man,citizens have a natural fanatical pursuit of private property and a sensitive desire to protect it,which fofods the possibility of their objective existence to resist the grabbing behavior of state compulsion.In fact,with the continuous development of economy and the overall improvement of living standards,dividends have been popular for a huge amount of reform,the increase of personal income in theory should provide abundant source for government fiscal draw,but as a result of the policy is not perfect and the change of the law enforcement environment,in the process of personal income tax collection,tax avoidance and anti-avoidance conflicts tend to be more intense.Although it is difficult to identify as illegality,tax avoidance has directly eroded the tax base at the objective level.In the game between the government and citizens about personal wealth,tax avoidance occupies the first opportunity for citizens in a way that is almost clever and smooth and free from the law.So on government finances from citizens’wealth process itself,the tax authorities should be adapted to the current and future personal income tax,tax avoidance and anti-avoidance in the field of conflict,change the policy of weakness in the field of situation,the government fiscal absorbing to explore more scientific and reasonable and conform to the trend of development of road,this is the current up to date after a long time,An important aspect of the tax department’s work.In this paper,the author,based on the current personal income tax anti-tax avoidance policy setting and policy implementation practice,combined with his own tax work practice and experience,takes the actual situation of personal income tax anti-tax avoidance in J City as the analysis sample and peeping point,discusses the internal correlation and coupling between personal income tax anti-tax avoidance and financial absorption.It mainly demonstrates the development background and evolution process of anti-tax avoidance policy of individual income tax from the perspective of financial absorption,and analyzes the problems and internal influencing factors in the process of policy development based on the theory of policy cycle.At the same time,through the comparative analysis of the same anti-tax avoidance policies of personal income tax and enterprise income tax,and the comparative analysis of the anti-tax avoidance policies of domestic and foreign countries and regions of personal income tax,to find out the characteristics of the anti-tax avoidance policies of personal income tax reflected in the current stage of development and the present policy dilemma.And try to find out the deep reasons and internal mechanism of the current personal income tax anti-tax avoidance policy implementation difficulties,summed up the path and methods to improve the policy and improve the level of policy implementation. |
