Research On Collection And Management Of Individual Income Tax

In recent years, as China's national economy, the rapid development of urban and rural residents income level unceasing enhancement, the individual income gap problem caused social universal attention. Personal income tax has not only organization revenue function, and undertakes to national income redistribution of social members, narrow distribution disparity functions. At the same time because of individual income tax levy limits wide, and personal interests, and therefore is always closely related to social focus. Personal income tax is the important national adjustment of economic income economic levers, in the central government income contribution is obvious; But individual income tax in China is the most difficult, tax collection and management of the widest taxes, face it equally remarkable. The state administration of taxation to take some measures to crack personal income tax problems.This paper firstly introduces the background and significance of the research topic, research situation, then introduces the present situation of individual income tax collection administration, the main problems of in-depth research and analysis. Summarize the individual income tax exists causes of problems, from the tax authority to execute insufficient, taxes in accordance with law, will insufficient, the social economy environment consciousness of poor three aspects analysis. Then from America and Japan's collection experience and combining the actual situation in our country puts forward concrete Suggestions to improve collection status, suggest the key is reflected in improving tax authorities on the execution, also propose optimization tax environment, optimizing tax economic environment of specific Suggestions.