Study On Relationship Between Individual Income Tax Collection And Payment In Administrative Monopoly Industries In Hubei Province

This paper discusses the relevant theories about individual income tax among high income people from monopoly industries,which are important for regulating income distribution and realizing social equity under the present condition.As the economy develops, there is some default in taxation system used today. Relationship between tax collection and payment arise with revenue distribution activities. It is one of the key factors that determine how harmonious and stable a society is. Monopoly industries are an important source of national revenue,which results in the quality of public goods and public services indirectly.According to the basic situation of relationship between tax levy and payment in Hubei province and experiences of developed countries, this paper has made some suggestions on the construction of a sound taxation system. The full text is divided into four parts:The first part: The present situation analysis of relationship between income tax collection and payment in monopoly industries in Hubei province. It further explores the development trend of the relationship and the effect on the local economy.The second part: The theoritical analysis of the present situation of relationship between tax collection and payment in Hubei monopoly industries. It analyses the reasons from four angles:Game Theory, Psychological Contract Theory, Microeconomics and Law.The third part: Internation experiences of harmonious relationship between tax collection and payment. It mainly introduces the successful experiences of western countries such as the United States, Britain, and Australia.The fourth part: This part is a fundemental idea for constructing a harmonious relationship between tax collection and payment in Hubei province .It elaborates the design of relationship .