Research On The Problems And Solutions About The Individual Income Tax Collection And Management In Tangshan City

With the continuous development of China's market economy, economic development has achieved fruitful results. In 2008 , the GDP of China has risen to third in the world rankings, total economic output reached 4.4 trillion U.S. dollars, per capita GDP reached 3,300 U.S. dollars. With the rapid growth of income, personal income tax has become the highest degree of concern in our society, one of the biggest tax reform is also the most dynamic and promising a tax. Tangshan as an important economic growth in Bohai economic circle, personal income tax revenue increased in recent years shows the trend accelerated,Total storage revenue for 6 years in Hebei Province ranked first.However, due to the personal income tax collection and management work in China started late, is still very immature, collection and management in place, and supporting systems, and taxpayers, tax evasion and other serious drawbacks of scientific and collection methods, face in-depth reform.This collection of information about them under, carding a personal income tax collection and management theories, with the current personal income tax collection and management of domestic grassroots actual work, learn from advanced experience in administration, the Tangshan City Income Tax Status and Problems of conducting an investigation, a more in-depth systematic analysis of the Tangshan City personal income tax collection problems of the reasons, and on how to reform the future to further improve the collection of Personal Income Tax proposed some countermeasures and suggestions.Papers from the Tangshan City personal income tax collection situation and existing problems, we introduced the Tangshan basic situation of Income Tax, land tax system reveals Tangshan power configuration in the collection and management, annual income of 120,000 yuan tax return collection, collection method, the taxpayer to avoid serious issues such as paying taxes, and then from the tax system from the design level, the administration power configuration level, the Taxpayer awareness levels and Zenghezhishui environmental dimension of Tangshan City personal income tax collection problems of the reasons; Then learn from advanced experience, the use of personal income tax collection and management theory, combined with the facts of Tangshan local administration, collection and management work for the problems, proposed specific measures. Deepening the tax reform, increase collection and monitoring efforts to strengthen tax education, strengthen the legal responsibility of withholding agents, improve the quality of government services, tax credit mechanism set up to strengthen cooperation with relevant government departments for information exchange, so as to optimize the current personal income tax in China comprehensive management of the environment, discusses how to establish a scientific and efficient for the situation of China's personal income tax collection and management system.