On Improving Individual Income Tax Collection And Administration Of China

The tax collection and administration is the effective mean to guarantee the valid of tax system, also the implement of the tax institution target depends on the tax collection and administration. According to the individual income tax system, if the promoting is lack of the maneuverability, it would be an imperfect tax system. It is only to improve the effective of the tax collection and administration that tax institution target could be implemented. Therefore, how to perfect the management individual income tax collection and administration and implement the coordination of the tax system and tax collection and administration becomes a very important problem in the practice of the tax system.This article sets the individual income tax collection and administration as the research object, making use of the method of the norm analysis, carrying on the reasonable thinking and researches to the problem. First, elaborate the basic content and existing model theorieses of the public policy implementation, inquiried into the existent problem of individual income tax collection and administration of China at the same time. Next, build up the theories frame combining the Smith's process model, and analyze the condition and problems in China from four factors, such as the tax system, tax office, taxpayer and environment. Last, put forward the suggestion on improving individual income tax collection and administration of China, including: 1) Perfect the individual income tax system; 2) Strengthen the implementation's degree of the tax office; 3) Optimize the environment of the tax system, to raise the level of taxpayer obeys the law.