Research On The Collection And Management Of Personal Income Tax In Wuchang City

With the development of my country’s economy and the gradual improvement of the tax payment system,personal income tax plays an irreplaceable and important role in regulating income distribution and regulating the development of the national economy.At present,my country’s personal income tax collection and management system has undergone several revisions and reforms,and my country’s personal income tax administration system is entering a new era.In recent years,the Wuchang Municipal Taxation Bureau has continuously improved the level of personal income tax collection and management,improved the service quality of personal income tax collection and management,and continuously devoted itself to the publicity of the personal income tax law to improve the quality of tax payment services.There are still many problems to be solved urgently in the work of personal income tax collection and management of the Wuchang Municipal Taxation Bureau.At present,with the continuous development of the national economy,the income level of the people is gradually increasing,but the income of the people is also showing a development trend of diversification and complexity,and the supervision of the income of the residents has also brought severe challenges to the tax authorities ’s test.Therefore,it is of great significance to improve the level of personal income tax collection and management of the tax authorities in Wuchang City.First of all,this research combs the relevant literature on personal income tax collection and management at home and abroad,conducts an in-depth analysis of the current situation of personal income tax collection and management in Wuchang City,and analyzes the theory of personal income tax,tax collection and management,and tax compliance.This paper analyzes the conceptual overview of Wuchang Taxation Bureau,and deeply analyzes the current situation of individual income tax collection and management in Wuchang City from the five years of tax declaration,tax service,collection means,tax inspection and tax penalty.Secondly,through the investigation and study of the influencing factors of the personal income tax collection and management of the Wuchang Municipal Taxation Bureau,it analyzes the causes of the problems existing in the personal income tax collection and management of the Wuchang Municipal Taxation Bureau.Thirdly,according to the analysis of the questionnaire results,the Wuchang Municipal Taxation Bureau’s personal income tax collection management optimization plan is designed,including the optimization goals and principles of the personal income tax collection management plan,the overall design of the individual income tax collection management optimization plan,and the specific content of the optimization plan.Finally,from the protection of the collection management personnel,the protection of the collection management organization,and the protection of the collection management environment,the protection measures of the management plan for the individual income tax collection of the Wuchang Municipal Taxation Bureau are proposed.