Study On Improving The Efficiency Of Individual Income Tax Collection And Management Of Lanzhou High-tech Zone Taxation Bureau

Individual income tax is a kind of direct tax,and its tax scope is all the taxable income of individual income.It is not only an important tax in the national fiscal revenue,but also a means to adjust the social income distribution.It also plays a important role in ensuring and improving people’s livelihood and realizing social equity and justice.China has implemented the new Individual Income Tax Law since2019,which shows that the status of individual income tax is constantly rising,and improving the tax collection and management system will make the development of individual income tax to a new height.At present,the relationship between individual income tax and Chinese residents is getting closer and closer.With the continuous optimization of the business environment,the market entities are becoming more and more diversified,and there are more and more natural person taxpayers,and the difficulty of collection and management is also increasing year by year.After the reform in 2019,the annual final settlement system of individual income tax was introduced,and the collection and management work have withstood new tests,and its existing problems have been obvious.The previous collection and management methods have been difficult to meet the needs of natural person taxpayers,so the reform of individual income tax collection and management is imperative,and it is urgent to further accelerate the pace of reform.In this paper,on the basis of the study of individual income tax collection and management efficiency,studied the relevant concepts and theory,from Lanzhou high-tech zone revenue tax collection subject,individual,object collection process and four levels of Lanzhou high-tech zone revenue of the current policy and the efficiency of the carefully combed.According to the Lanzhou high-tech revenue individual income tax collection and management efficiency and existing problems,the analysis shows that there are problems in the cooperation efficiency between the main departments of tax collection and management,the compliance efficiency of individual tax collection and management,the supervision efficiency of high-income groups in the tax collection and management process,the tax collection and management system and the application efficiency of tax-related information,including four different aspects collection,mechanism,tax authorities,taxpayers and collection technology,these factors will hinder the modernization process of tax collection and administration system.Finally,on the basis of summarizing these problems and causes,countermeasures and suggestions are put forward for the tax Bureau of Lanzhou high tax Zone to improve the efficiency of individual income tax collection efficiency of individual income tax collection and management,so as to further play the efficient role of individual income tax collection and management an boost the reform of the collection and management system to to achieve benign effect.