| On May 1st,2016,business tax thoroughly withdrew from the historical stage of taxes,and individual income tax became a more important category of taxes in local tax authorities,and it's playing a more promient role in increasing the central and local governments' financial income.Meanwhile,after experiencing nearly 40 years of reform and development,the total economic volume in our country has jumped to the second place in the world,the per capita personal disposable income has increased substantially.During this period of time,the income gap among subjects of natural person is also expanding.Individual income tax,which directly regulates residents' income distribution,it appears particularly important in this special period.In the light of the research on the field of taxation reform in personal income tax is more common,and our country has deliberated on top overall design on taxation,so in this paper,it focuses on the comprehensive consideration under the premise of the current taxation,the future categorization and the comprehensive taxation reform,it studies and discusses subjects in the aspect of personal income tax's collection and control methodology by laying particular emphasis on from the angle of tax sources monitoring and quality and efficiency improvement of personal income tax.The basic viewpoints of the paper lie in that,no matter what personal income tax system is implemented,it is the most fundamental and core content to have an effective monitoring on the tax sources of personal income tax,which is the fundamental point and important cornerstone to highlight the system value.Through background interpretation,theoretical basis description,the analysis of the economic influence of tax sources monitoring,the overview of the formation mechanism of tax sources monitoring,the summary of the current problems existing in tax sources monitoring,comparison among supervisory systems,the paper puts forward the overall monitoring implementation mode of perfecting system guarantee,implementing source withholding,building an information sharing mechanism,promoting tax propaganda and diversified services,and according to the 7 major categories of income from salaries,income from labor remuneration,incomes from intellectual copyright and other intellectual property rights,income from various businesses,income from property and assets,accidental income,personal income of high salaries,it respectively gives the specific closed-loop supervisory countermeasures of "system plus technology","source management and control plus process monitoring","daily appraisal plus special checkup"and "emphasis on the actual effect plus dynamic improvement",so as to let the future tax sources monitoring of personal income tax be more in line with the actual circumstances,and have more practical feasibility.This paper has made systematic reflection and research on current situation,shortages and following improvement direction of tax source monitoring of individual income tax and provided corresponding countermeasures with theoretical basis and practical operation feature under the big background of improving national governance capacity comprehensively,deepening reform of fiscal and taxation system and promoting the reform of tax collection and management system in national and local tax departments by taking theoretical basis and practical paths of tax source monitoring of individual income tax as the mainline throughout the whole article.Practicability is the basic objective and important characteristic of this paper,which not only presents in considering about the basic trend of reform of individual income system but also emphasizes on considering about the effective monitoring measures of specific tax source under specific individual income tax system.Specific elaboration has been made in this paper from six chapters of introduction,theoretical basis of tax source monitoring of individual income tax,formation mechanism of tax source of individual income tax,development history and current situation analysis of tax source monitoring system of individual income tax,comparison of tax source monitoring system of individual income tax as well as reform design of tax source monitoring system of individual income tax.The first part is introduction.This part adopts five sections and makes comprehensive and objective self-evaluation for the research results from the aspects of research background,research significance,literature review of researches both at home and abroad,frame structure,main research methods and possible innovation and shortages,the proposing of research on tax source monitoring of individual income tax,the research results of scholars in history both at home and abroad on this subject,structural system of this paper as well as main theories and practical research methods of subject study.The second part illustrates the theory of tax source monitoring of individual income tax.This part mainly explains various theoretical basis and practical necessity of making research on tax source monitoring of individual income tax.Deep logical analysis has been made in this paper for the theoretical basis of tax source monitoring of individual income tax,its active role in economic development as well as realistic significance of strengthening tax source monitoring etc.Tax legal theory is the basic theory of studying various tax categories and is the basic theoretical basis of designing theory of tax system,studying tax source monitoring and improving shortages.The theory originated from Britain has been recognized and followed by all countries at present.Its basic spirit has been presented in constitution or tax law of each country and the specific contents include three core aspects of tax category,tax elements and tax procedure.The individual income tax in our country also follows the same legal procedure.However,the proposing of tax compliance theory is originated from systematic research on phenomenon of great loss of tax caused by "underground economy" in America.At the end of 1970s,when American Internal Revenue Service made preliminary statistics for economic activity of not paying tax,it has been found out that corresponding data followed by tax payer as well as theoretical research on this in international society is rather sparse.In 1983,American Internal Revenue Service made deeper research on tax compliance issue and the research results have shown that over 90 billion US dollars has been lost due to the tax payers not following the federal income tax law in 1981 only.However,when legislature and tax administration organ tried to solve this phenomenon,the research on this field is very superficial.The degree of tax payer compliance is with high potential research significance,so a lot of countries start to make analysis research on tax compliance.Tax game refers to a series of decision making and decision making equilibrium problems happened between two sides of tax administration based on the economical benefit of tax in the interaction and mutual balancing process.Tax game theory was firstly proposed by John Von Neumann(1973),who has analyzed and elaborated dynamic mode and static mode of tax game in "Game and Economic Behavior" and found out the conclusions that probability of tax evasion of tax payer is in direct proportion to tax inspection of tax authorities and is in inverse proportion to tax payment amount of tax payer and punishment of tax authorities;the implementation probability of tax inspection of tax authorities is in direction proportion to tax payment amount and is in inverse proportion to the fine amount of tax authorities for tax payer.Since Nobel Prize in economics have been granted to 3 game theory experts in 1994,till today there are total 7 sessions of Nobel Prize in economics closely related to game theory,in which especially the "Nash Equilibrium" of J.Nash from Princeton University as well as information asymmetry theory of three American economists namely Joseph Stiglitz,George Akerlof and Michael Spence have been discussed and studied extensively by domestic financial experts and scholars in the field of tax source collection and management.In general,economic cybernetics is one branch of cybernetics,which takes Marxist-Leninist economics as guidance,studies the principle and method of economic control and coordination and serves for macro and micro economic decisions.This subject originated from the combination of economics,cybernetics and other modern sciences,which is a marginal discipline formed in the following,belongs to applied subject taking economic system or economic process as research objects,and appears as an independent subject since 1960s.The development of research on the concept of economic process in quantity and quality,modeling of economic mathematics,systematization of economics analysis and computerization of economic calculation and parameter deep processing is a main driving force for the birth of this subject.Famous Poland economist Lange,former Soviet Union economist Niemcin Andrianof and British scholar Belaugh etc have made great contribution for this.This elaborates the global profile of this subject and offers the relationship among economic system analysis and control theory,logic and mathematical model as well as information theory to a great extent.Economic cybernetics adopts systematic and non-fragmented view to study economy and economic structure,economic function and its management principle in essence.Tax source monitoring is the specific control of one economic behavior in essence,which is presented in tax department and make effective control for the changing situation of tax source and especially the process of changing from potential tax source to actual tax based on the rights endowed by laws,regulations and rules.The third part gives the tax source formation mechanism of individual income tax.This part describes the process of individual income tax and tax source from scratch and individual income tax system from start up to sound and then to perfection.It tries to understand the existence features and laws of individual income tax mechanism and tax source of individual income tax under one mechanism as well as the relationship between specific mechanism state of individual income tax and tax source monitoring mechanism of individual income tax in one qualitative development process with combination of static analysis and dynamic analysis.It finds out the evolution track of tax source of individual income tax in a further way and then masters the evolution change of tax source monitoring in general through predicting the development trend of individual income tax system.The fourth part shows the development process and current situation of tax source monitoring system of individual income tax.This part includes connotation of tax source monitoring element,main problems existed in tax source monitoring system of individual income tax as well as reason analysis for these problems.This part is the core of this paper.First,this part explains what is tax source monitoring,what does it include and what developments did it experience from three aspects of constituent elements of tax source monitoring,constituent elements of tax source monitoring of individual income tax as well as development process of tax source monitoring system of individual income tax.Second,this part evaluates tax source monitoring system of individual income tax from the aspects of overall current situation,legal status and main features etc,makes deep analysis of tax source monitoring of individual income tax,tries to place tax source monitoring system of individual income tax at historical dimension to make longitudinal study,treats and examines shortages and problems existed in the tax source monitoring process of individual income tax at present from the perspective of historical materialism.Third,problems of inadequate monitoring,lacking of monitoring means,weak monitoring effect and obviously unfair tax etc.exist in our tax source monitoring of individual income tax at present.This paper analyzes the above problems,investigates preliminarily the realistic reasons for absence of legal system,limited monitoring basis,unsmooth information transfer,backward monitoring means,weak collection power,poor monitoring strength,hidden and dispersed tax source and absence of monitoring method etc;builds up solid foundation for proposing effective measures in improving monitoring efficiency.The fifth part gives the comparison of tax source monitoring systems of individual income tax.It focuses on taking tax source monitoring mechanism and specific methods of individual income tax under different tax systems of three developed countries in America,Britain and Japan as reference objects and research samples,makes transverse depth study of tax source monitoring under comprehensive tax system,tax source monitoring under classification tax system as well as tax source monitoring theory and behavior under tax system combining classification and synthesis together,reaches the final conclusion preliminarily that the tax source monitoring of individual income tax in our country can't copy western tax system and monitoring theory completely due to the facts that its special economic and social background is with distinctive Chinese characteristics.At the same time,it admits practically that the specific methods of tax source monitoring in above countries are classic with advanced and scientific features and we improve our tax source monitoring of individual income tax based on this enlightenment.The sixth part shows the design of reform in tax source monitoring system of individual income tax.It is the research focus and final purpose and is the important result of this research.The first section of the last chapter firstly proposes the target mode of reform in tax source monitoring system of individual income tax.The selection of any monitoring path should be confirmed under special top-level design of monitoring system.As the core content of tax management,the final goal of tax source monitoring of individual income tax is in line with the goal of tax collection and control,which is to implement tax system comprehensive and effectively,promote tax payers to pay tax at full amount on legal basis,realize collecting of all due taxes and increase the tax income of individual income tax.Therefore,the target mode for us to propose reform in tax source monitoring system of individual income tax is to establish sound legal system as assurance,strengthen source control,and implement full network coverage for individual income as well as tax source monitoring system of individual income tax with tax publicity and multiple services.The second section emphasizes on analyzing and predicting the principle of reform in tax source monitoring system of individual income tax.System is for long term run and specific monitoring methods of research can become scientific and practical only after the principle of long-term system reform is confirmed.This paper puts forward that the reform in tax source monitoring system of individual income tax should follow four specific principles of in accordance with the law,comprehensiveness,operability and efficiency,which provide clear direction and standard for the specific research on tax source monitoring of individual income tax.The third section of the last chapter starts from specific tax category,analyzes characteristic property of specific tax category and tax source one by one,tries to provide targeted monitoring suggestions and makes the whole paper find foothold.In general,the strengthening of tax source monitoring of individual income tax requests that the tax department transfers from extensive management to fine management,therefore,it needs to understand the tax source of individual income tax comprehensively and objectively.This paper adopts step by step research steps and reaches the following conclusions:the tax source of individual income tax is with more and more hidden feature,individual income tax adjusts income allocation,increases financial income and promotes the weakening social function of social function of market consumption.The trend of tax payer using existing tax system to make tax planning and decrease individual income tax is becoming increasingly obvious and prominent.The root cause for this phenomenon lies in the fact that with the rapid and open development of economy,the forms of attaining income for social individuals are expanding and updating continuously.Some new forms of income are with new features and new laws,which can't be summarized and covered by former subject of tax.However,problems of absence of legal system,unsmooth information transmission and low collection and control quality etc.exist in the tax source monitoring method of individual income tax.This paper believes that tax source monitoring of individual income tax can only realize the collection and control purpose of collecting all due taxes and fair tax in specific monitoring management by continuous improvement,finding out the distribution of specific tax source,analyzing property of tax source deeply and classifying strategy management based on certain tax system.Useful enlightenments on strengthening tax source monitoring of individual incometax in our country have been attained through observing the development history of individual income tax both at home and abroad,especially the development history of tax source monitoring system in developed countries such as America,Britain and Japan etc.In the aspect of legal system,it should strengthen the construction of tax law system.For example,establish uniform tax code system through legislation;promote personal property declaration system through legislation;strengthen law punishment for withholding of tax paper for individual income tax and untrue self-declaration through legislation and establish legal system of voluntary association tax of the whole society.In the aspect of strengthening the construction for informization of tax source monitoring of individual income tax,it should strengthen information transmission,strengthen the application of computer in tax assessment,transform management information system and implement online declaration with all members and full amount.In the aspect of collection and control,it should implement two-way declaration system,strengthen tax source investigation within daily area,strengthen investigation for tax evasion and set up a tax source monitoring team with high quality.In the aspect of monitoring for hidden tax source,it should strengthen cash management and explicit hidden income.Establish national information centralized platform for individual tax source monitoring,strengthen comprehensive monitoring for tax source,enhance key tax source monitoring of people with high income,set up tax black list system and combine tax credit and individual social credit together.Tax source monitoring of individual income tax not only needs to consider about the classification of individual income tax system implemented comprehensively at present,but also should consider about the overall trend of individual income tax system reforming towards synthesis and classification comprehensively.Therefore,this paper places the direction of improving monitoring and strengthening collection and control at classification system to analyze one by one.It also makes extended reading for tax system reform and monitoring method at the same time. |
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