Research On Optimization Of Personal Income Tax Collection And Management In F District Of Qinhuangdao

With the continuous development of China’s national economy,personal income tax plays an increasingly important role in organizing fiscal revenue and regulating income distribution,and is also receiving more and more attention from people.In order to meet the needs of market economy development in the new era,in 2018,China’s Personal Income Tax Law was comprehensively revised for the seventh time since its implementation,marking a crucial step forward in the reform of personal income tax.Since the implementation of the new law,a series of policy changes such as the establishment of a comprehensive income annual settlement and payment system,the increase of basic deduction fees,the adjustment of tax rate intervals,and the establishment of special additional deductions have had a certain impact on residents,tax authorities,and society.The system design of personal income tax is gradually improving,but there are still many problems that need to be solved urgently in the implementation of the system,namely the collection and management level,in F District of Qinhuangdao.Based on the real collection data of personal income tax in F District of Qinhuangdao,this article takes the collection and management of personal income tax as the research object,using new public management theory,tax compliance theory,and information asymmetry theory,and using research methods such as literature research,case analysis,data analysis,questionnaire survey,etc.,to clarify the specific content of personal income tax collection and management,and analyze the current situation of personal income tax collection and management in F District under the new situation,It has been found that there are four problems in it,including weak grassroots tax collection and management capabilities,inadequate implementation of full withholding declaration by all employees,low level of tax information sharing,and loss of tax revenue from natural persons in multiple fields.The main reasons for this are analyzed as follows:"inadequate human resource allocation mechanism of grassroots tax authorities,low tax compliance,relatively lagging tax collection and management informatization construction,and loopholes in the supervision of natural person taxpayers.Finally,based on the problems and causes,four major countermeasures and suggestions were proposed on how to improve the level of personal income tax collection and management in F District of Qinhuangdao,including "improving human resource allocation,improving tax compliance,strengthening the construction of tax collection and management informatization,and strengthening the supervision of individual taxpayers’ personal income tax".