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

Tax collection and management is the effective means to ensure the implementation of tax system, and the goal of the tax system depends on the implementation of tax collection and management. On a personal income tax system is concerned, if the implementation of the tax system only have corresponding economic goals but lack operability, at least, this system is an imperfect tax system. To make the established objectives of the tax system are achieved, we should to enhance the effectiveness of tax collection and management. Therefore, how to improve the management of personal income tax, make the tax system and tax administration to achieve the coordinated development, objectively speaking, the tax system has become an important issue in practice.This article selects Lanzhou City personal income tax collection as an object of study, and do rational thinking and research about Lanzhou City personal income tax collection and management problems using normative analysis method.First, this article analysis the domestic and foreign research on the personal income tax collection and management;Secondly, to explore the status of Lanzhou City personal income tax collection, combined with the real situation of Lanzhou City personal income tax problems for perspective; Again, from a system perspective, technical perspective, the taxpayer perspective,to analyze this problem; Finally, give the complete collection of Lanzhou City personal income tax policy proposals. Including deepening the reform of tax system; Second, to create a good social atmosphere; Third, improve the supporting system of tax collection and management; Fourth, to enhance the tax agency's construction.