A Study On Optimizing Collection And Management Of Income Tax

Along with the fast development of economy and the implementation of the strategy of the country's development based on Science and Education in China, the income of teachers in College increased a lot, and it possessed the primary features of source of individual income tax. Meanwhile, there are some typical problems in the individual income tax impose on teachers in colleges. Focus on these problems, the article found out the reasons which cause the difficulties in the individual income tax impose by using of the combination of normative analysis and case study. For instance, the tax legal system is not perfect, lack of tax regulation environment, tax impose system needs to be improved etc. The article studied the individual income tax system and mechanism in the developed countries and took reference of the related experience in the developed countries including: the reasonable tax system, the strict tax impose regulation, the advanced method and the severe fine for violation etc. The article rose out that the country needs to monitor individual income closely and reinforce the individual's consciousness of tax contribution in order to optimize Chinese individual income tax imposes. To continuously refine individual income tax system, reinforce the close monitor on tax impose for the individuals with high income, set up tax contribution credit evaluation system, speed up the e-tax system setting up etc, the article provided the solution on optimizing individual income tax impose system and promoting individual income tax system reforming so that the individual income tax impose system can align with the needs of economy and social development.