Research On The Operation Of Personal Income Tax Collection And Management Mechanism In Fushun

At the Third Plenary Session of the Eighteenth Central Committee of the CPC,it was proposed that a scientific fiscal and taxation system should play a role in system security in optimizing resource allocation and promoting social equity.Tax reform and improvement of tax collection and management are prerequisites for establishing a modern fiscal system.The report of the Nineteenth National Congress of the Communist Party of China also clearly proposed deepening the reform of the tax system.In the content of deepening the reform of the fiscal and taxation system,personal income tax was regarded as one of the six key tax reforms.On January 1,2019,my country officially implemented a personal income tax system that combines comprehensive and classification,and established a new collection and management mechanism based on the new tax system.We have also started new collection and management practices accordingly.With the gradual diversification of residents’ income and the increasingly personalization of consumer spending,we are facing a more complicated collection and management situation.Based on the current status and problems of China’s personal income tax collection and management,combined with personal income tax in the organization of financial income,regulation of residents The role of income distribution and the promotion of the stable operation of the economy,and the study of the operation of the personal income tax collection and management mechanism have important theoretical and practical significance,and are also the entry point of this study.Personal income tax is closely related to everyone and has an important impact on national income distribution.The smooth and effective operation of the personal tax collection and management mechanism is the guarantee and prerequisite for the smooth implementation of the new personal tax system.This article analyzes individuals in Fushun City from the perspectives of tax equity theory,collection efficiency theory,literature research,comparative research,and data analysis methods,taking Fushun City in Liaoning Province as the research object,and based on the actual situation of tax collection and daily management.The status quo and problems of the operation of income tax collection and management mechanism are analyzed from the aspects of collection and management system design,collection and management methods,supporting systems,collection and management subjects and objects,and the United States,Japan and China’s advanced personal income tax management cities are selected as typical regions,selective It draws on its experience in tax collection and management,and then puts forward effective suggestions for improving the operation of the personal income tax collection and management mechanism in Fushun City,in order to provide a certain reference for ensuring the smooth operation of the future tax collection and management mechanism in Fushun City,so as to achieve the purpose of personal income tax collection.