The Research On Improving The System, Collection And Management Of Individual Tncome Tax

The individual income tax rank 4th among the 24 items of taxation of our country since it had been levied from 1980. It is one of the items which covers the widest fields and the hardest collections. It has been highly concerned by the whole society with its share of total tax revenue increasing and the subsequent loss of state revenue.First of all, the dissertation outlines a summarization from the concept and the history of individual income tax of our country. Then, it points out the problems of individual income tax existing in revenue system and collection in our country. Problems in revenue system, for example, the classified revenue model has a limitation, a narrow collection way, unreasonable fees and rate of taxation need to be redesigned. In revenue management and collection, for instance, the wrong adscription and profit right, unreasonable taxation system organization design, insufficiency of management power and collection ways, ineffective revenue information, imperfect revenue declaration system, unsuitable revenue model to control high income people, lack of effective methods for punishment, unformed society distribution system and weak sense of paying tax. At last, the article mentions the solution of tax reform of individual income tax: reform of revenue system—establish the revenue system model combined by classified and integrated collection, broaden the collection field, prevent the loss of tax from the source, reasonably design expenses deducts item and standard. Reform of collection and management—the adscription and profit right belong to central government, adjust our current taxation system organizations, strengthen the collection and management power to widen the collection ways, share resources build up taxation distribution network, enforce punishment of evading revenue activities, enlarge promotion of law of individual income tax, optimize collection and taxing relationship, improve revenue service quality, establish personal system and personal property register, build up personal reputation system, set up the whole country unified of personal tax-paid code system, actively develop tax administration agency.