Study On Collection And Management Of Personal Income Tax In Our Country

Personal Income Tax (PIT) is one of the most important taxes, and it plays a growing role in China. The PIT has the secondary distribution function of adjustment the gap between rich and poor, and involves many taxpayers' vital interests. So how to strengthen the collection and management of PIT, and promote it to play a full function of collecting revenues and adjusting income distribution, this is a big problem that we have to face.The first chapter presents the background and significance of the topic, expounds the research on the PIT problems at home and abroad, and points out the research methods and framework.The second chapter presents the origin, history and status quo of PIT in China. Based on overall income analysis, we point out that the PIT/fiscal income and PIT/GDP ratios are still small. Through the structure analysis, we find out that the PIT revenue most comes from wages and salaries in our country. At the same time, we find out that our country's macro tax burden is lower than developed countries and most developing countries.The third chapter analyzes existing problems in PIT collection in our country, there come from three aspects. In tax system aspects, the current classification of tax which has been behind the development of economy, doesn't consistent with Chinese social and economic development needs. In tax environment aspects, our tax collection laws also insufficient and must be improved, and the awareness of paying taxes is not very high for most taxpayers, the tax law enforcement and punishment for tax evasion are also not very strong. In practice, the level of tax collection informationization is not high, it doesn't have a unified tax credit system, and lacks the communications between different departments, etc.In chapter four, we give a summary of PIT collection and management of different representative countries. We introduce the highly informationization and strict administration of collection of United States, the employer withholding system of Sweden, the multi-level sub-low tax rates of Singapore, the declare tax system of Japan and the "tax manager" system of South Korea. We point out that the good administration should base on the strict legal environment and good collection and management methods.In chapter five, we propose some suggestions on the improvement of PIT collection and management, mainly from three aspects:from the PIT system aspects, it should establish comprehensive tax system from classification tax system; from tax environment aspects, it should strengthen legal construction of PIT collection, improve citizens awareness to pay taxes, establish and improve the social supervision system; in practice, it should strengthen the information construction of PIT collection, establish a nationwide unified PIT database and a perfect personal credit system, strengthen the supervision and control of key tax sources, at the same time more and more attentions should be given to training and education work for tax staff, improve the quality and work ability of tax professionals.