Research On The Influencing Factors Of The Implementation Of The Final Settlement Of Comprehensive Income Policy Of Individual Income Tax In H City

Under the background of the reform of the new individual income tax law,the policy of annual settlement of comprehensive income arises at the historic moment.H city actively implements the annual final settlement policy of individual income tax comprehensive income.The current policy has been implemented for one year,and has made some achievements.While making certain achievements,it is also facing some problems affecting the implementation of the policy.This paper studies the factors influencing the implementation effect of the annual final settlement policy of individual income tax in H City,analyzes and discusses how to solve the problems existing in the implementation process of the annual final settlement policy of individual income tax in H City,and puts forward reasonable suggestions to improve the implementation effect of the annual final settlement policy of individual income tax in H city.Based on Smith policy process theory,this paper expounds the concept of individual income tax comprehensive income settlement and payment,and briefly summarizes the contents and relevant policies of the comprehensive income tax settlement policy,and the implementation status of the comprehensive income tax settlement policy in H City in 2019.Combined with the 17 influencing factors obtained from the interview questionnaire,combined with the two influencing factors of personnel basic information and final settlement and payment,this paper designs a questionnaire for investigation and research.Taking the data obtained from the questionnaire as the data source,this paper uses SPSS software to process the recovered data,and uses factor analysis to find out the factors affecting the annual final settlement of personal income tax in H city,uses the multiple linear regression method to analyze whether there is a causal relationship between the policy implementation effect and the main influencing factors,finds that the executive body,policy form and content,implementation environment and target groups have positive causal relationship to the effect of tax policy implementation,and then puts forward countermeasures and suggestions to improve the executive power of individual income tax annual settlement and settlement policy in H city.