Study On The Impact Of Chinese Personal Income Tax Collection And Management On Tax Compliance

With the gradual improvement of the epidemic situation in China,the economy has quickly recovered,and people’s life has gradually returned to the right track.However,at the same time,various celebrity Internet celebrities and corporate executives have emerged in an endless stream of tax evasion,indicating that the problem of tax compliance is not optimistic.How to improve the tax compliance of natural persons has been a difficult problem plaguing governments at all levels of China.In addition to bringing huge losses to fiscal revenue of our country,tax non-compliance will also seriously affect the role of the "internal stabilizer" of taxation,bridging income gap and providing public services function,which seriously threatens economic normal operation.It is important to study the system of personal income tax collection and management,analyze the influence factors of personal income tax collection and management on tax compliance,and improve the system of personal income tax system.On the basis of relevant literature,this paper fully combines theoretical and empirical research methods,qualitative and quantitative analysis and other research methods,from different perspectives to expand the research on personal income tax compliance issues,and based on the research conclusions,put forward targeted suggestions on personal income tax management policy.Firstly,the relevant literature at home and abroad is combed.Based on the basic theories of information asymmetry,this paper uses A-S model to analyze the mechanism of the influence of individual income tax administration on tax evasion by natural person taxpayers.The results show that to what extent the personal income tax collection and management system can affect the tax compliance behavior of the taxpayers remains to be empirically tested.Secondly,based on the comprehensive analysis of the development of our personal income tax collection and management system construction and the indirect calculation of our personal income tax compliance to the current situation from 1985 to 2020,we study the defects of our current personal income tax collection and management system and its reasons.Thirdly,the index system of individual income tax collection and management system is constructed through the factor analysis research method to evaluate the level of personal income tax collection and management from 2007 to 2020.The results show that China’s personal income tax collection and management system has been improving over the past 14 years,especially after 2016,the personal income tax collection and management system has gradually become mature.Then,we select the cross-individual income tax compliance data from 2007 to 2020,which is measured indirectly above,to construct multiple regression model,and test the actual effect of our individual income tax collection system on improving the individual income tax compliance.The results show that with the continuous improvement of personal income tax collection and management system,it can significantly improve the effect of personal income tax compliance.