Research On Collection And Management Problems Of China's Personal Income Tax

With the development of social economy, personal income has been increased remarkably. Consequently personal income tax becomes to the public focus. Nowadays, with more and more governmental attentions on personal income tax, how to improve collection and management of personal income tax is one of our major topics.After introducing choice of the background and significance of the research and results at home and abroad and inadequate, this paper introduced the theoretical basis for tax collection and management: tax compliance theory and tax game theory, then put forward some measures to personal income tax collection and management. The entire article integrated tax compliance theory and tax game theory, and as a guide of China's personal income tax collection and management. After that, the paper put some improving proposals for the personal income tax collection and management, according to China's national conditions, and the successful experience from abroad. Tax compliance theory and tax game theory run through every part of the article, which are the guiding theories of improving the personal income tax collection and management. From this perspective, guiding the personal income tax collection and management is a major feature of this paper.The paper analyzed the personal income tax collection and management issues, and then put five improving proposals for the personal income tax collection and management, according to tax compliance theory and tax game theory and China's national conditions and the successful experience from abroad. This paper has the following three innovations:First, by perspective of tax compliance theory and tax game theory, guiding the personal income tax collection and management is a major feature of this paper.Second, taxpayers has not been declared, which should be made to income tax on time. In such cases, the paper put forward constructive proposals on how to punishment them.Third, the paper recommends the taxpayers whose annual revenue is above 120,000 yuan using the blue reporting system.