Research On The Problems And Countermeasures Of Individual Tax Compliance Management In Y District, Z Cit

Tax revenue is the main form and source of national(government)public finance.The essence of taxation is a special distribution relationship formed by the state to participate in the distribution of national income and obtain financial income by force in accordance with the standards and procedures stipulated by law in order to meet the public needs of society.It reflects the state and taxpayers in a certain social system in the collection,tax benefits distribution of a specific distribution relationship.Tax reform in 2018 in tax cuts for the low income earners is bigger,the benefits of the comprehensive income earning 100000 yuan of the following natural person most taxpayers don’t have to pay individual income tax,part of the income of the lowest average salaryman apply level or two levels of tax rate,at the same time in line with the top tax rate will increase in the number of high earners,Effectively regulating income and narrowing the gap between the rich and the poor.To do a good job in tax administration,tax authorities need to perform the functions of tax source management,tax collection,tax payment services,tax inspection and so on in accordance with the law,and systematically manage the tax work.The premise of smoothly performing these four functions is that natural persons can have a high degree of compliance with individual tax payment.How to improve the compliance with individual tax payment of natural persons is particularly important.In the tax reform under the background of study of tax tax compliance management,so as to improve tax compliance,need to study natural tax compliance and tax authorities to comply with the management,the relationship between tax authorities found to the problems encountered in the process of tax collection and administration of the natural person,analysis the reasons of the problems and put forward feasible Suggestions,reduce the risk of tax revenues don’t follow.This paper is mainly composed of six parts: the first part is the introduction,mainly introduces the research background and significance,research status at home and abroad,research ideas and methods,innovation and shortcomings.Second,the core concepts and theoretical basis,the core concepts mainly include: individual income tax,individual tax system reform,individual tax payment compliance,individual tax payment compliance;The theoretical basis mainly includes: overdue utility theory,tax contract theory,individual tax compliance risk management theory.Through the analysis of the research status of literature at home and abroad,adopts the corresponding research ideas and research methods,systematically expounds the related concepts and theoretical basis of tax and tax compliance,for subsequent analysis of the income tax tax compliance management laid a solid foundation,at the same time to overdue utility theory,contract theory of the tax,tax compliance risk management theory system,It provides a theoretical basis for the study of tax compliance management.Third,taking District Y of Z City as an example,this paper introduces the basic situation of District Y of Z City and the structure and personnel composition of tax authorities in District Y of Z City,analyzes the current situation of compliance management of individual tax payment in District Y of Z City,and describes in detail the main measures and effects of compliance management of individual tax payment in this area by using comparative analysis method and case analysis method.The fourth part analyzes the main problems and causes of the individual tax compliance management in Y District of Z City,and elaborates the problems existing in the tax authorities of Y District of Z City,such as high management cost of individual tax compliance,low quality of individual tax declaration,loss of individual tax sources,and lack of individual tax credit system.And from the individual tax compliance management professional strong,there are defects in the individual tax declaration mechanism,it is difficult to effectively monitor the source of individual tax,the individual tax credit system has not been established.The fifth is the countermeasures and suggestions for individual tax payment in compliance with management,mainly starting from the countermeasures and suggestions for the levying party,and the countermeasures and suggestions for the levying party mainly include: Effectively improve the professionalism of individual tax compliance management personnel,improve the individual tax declaration mechanism,strengthen the monitoring of individual tax sources,improve the individual tax credit system,improve the construction of individual tax information,and build a collaborative governance pattern of individual tax compliance management;To tax the countermeasures and Suggestions include:strengthen taxpayer consciously tax propaganda education,improve tax tax compliance with the credit rating system,build system of tax,tax compliance with illegal punishment,perfecting tax tax tax system,tax agency tax tax compliance management,improve tax taxpayers a feeling.We believe that by strengthening the establishment and improvement of systems and measures,and guiding natural persons through systems and publicity,China’s individual tax compliance and compliance management will continue to be improved and promoted.