Research On The Collection And Administration Of Individual Income Tax In Sole Proprietorship Enterprises

With the rapid development of the market economy,the scale and quantity of sole proprietorship enterprises are constantly expanding,and the proportion of the whole social commodity economy is getting higher and higher.At present,there are two main methods of tax collection of sole proprietorship enterprise: audit collection and verification collection.Which method of tax collection is determined by the competent tax authority.The characteristics of sole proprietorship enterprises,such as decentralized operation,strong liquidity and imperfect accounting,have brought great challenges to tax source management and tax collection.The problem of high income groups in the film and television industry using sole proprietorship enterprises to evade taxes has become increasingly serious.How to improve the collection and management system of sole proprietorship,promote the compliance of taxpayers,and improve the efficiency of tax collection and management is an urgent problem to be solved by the current tax authorities.Based on tax compliance theory,information asymmetry theory,tax equity theory and tax service theory,this paper studies the current situation of individual income tax collection and management of individual proprietorship enterprises in our country,analyzes the reasons for the lagging of collection and management of the sole proprietorship enterprise,and then puts forward countermeasures and suggestions to improve the tax collection and management of individual proprietorship enterprises through the literature survey method,case analysis and comparative analysis.Through the study of the development and policy status of sole proprietorship enterprises,it is found that there are the following problems in the tax collection and management of sole proprietorship enterprises: first,sole proprietorship enterprises are scattered in distribution and wide in business scope,the number of taxpayers in sole proprietorship enterprises is difficult to determine.Second,the increase in the number of sole proprietorship enterprises does not match the increase in tax revenue,and the tax contribution rate is not high.Third,the individual income tax of sole proprietorship enterprises shall be generally assessed.Fourth,the collection and management mode of sole proprietorship enterprises is backward,the means of inspection is inadequate,and the degree of informatization is low.Fifth,the service level of tax authorities is low,and the tax awareness of sole proprietorship enterprises is weak.Combined with the typical cases of the high income groups in the field of cultural and entertainment who abuse the approved collection to evade tax by setting up sole proprietorship enterprises,this paper analyzes the reasons for the lagging personal income tax collection and administration of sole proprietorship enterprises mainly lies in the following aspects: the individual tax collection and administration system of sole proprietorship enterprises is not perfect,and the approved collection method leaves hidden loophole;The ability of tax authorities to collect and manage taxes is insufficient,and the concept of tax service is insufficient;Sole proprietorships have low tax compliance.By comparing and learning from the management mode of other types of taxpayers and foreign advanced experience of tax collection and management,this paper puts forward the following measures: improve the tax collection and management system,cancel the verified collection,adhere to the audit collection,tighten the preferential policy of tax depression;improve the collection and administration capacity of tax authorities,strengthen the accounting guidance of sole proprietorship enterprises and the information construction of tax collection and administration;promote tax compliance,etc.Through these measures to improve the quality and efficiency of tax collection and administration of sole proprietorship enterprises,to achieve tax fairness.