A Study On The System Of Strengthening The Tax Collection And Management Of Natural Persons

With the continuous development of market economy after the economic reform policy, the county has witnessed an enormous and rapid growth in national income and personal wealth, meanwhile, it is also stepping an inevitable stage that the phenomenon of income inequality between the rich and the poor is becoming more and more obvious and serious. However, as a result of low level of technical development in tax collection and management system, natural taxpayers in this country are experiencing a lager loss of tax revenue. Therefore, it is indispensable for the country and its government to increasingly improve and strengthen the system of tax collection and management, and effectively regulate the redistribution of personal wealth, both of which are of great importance in narrowing the income gap between the rich and the poor, also reducing the loss of national tax revenue.This paper, from the perspective of the difference between natural taxpayers and legal or non-legal entities, is trying to summarize the problems existing in the present process of tax collection and management system, which is weak awareness of natural taxpayer,limited level of tax administration and execution, poor tax service, lack of necessary measures to monitor information of tax sources, and low degree of tax information sharing.Because of the several points illustrated above, the situation we are facing now is larger amount of natural taxpayers, which distributed without any provincial characteristics but with high-level of liquidity. Therefore, the country and its government need to use the excellent experience of other countries as reference, and accelerate the construction of tax collection and management system for natural taxpayers. And the specific examples for us from Britain, the United States, Japan and other developed countries are to take great efforts to achieve information sharing from the third-party of system, also to ask the tax bureaus or authorities and their officers to improve the quality and satisfaction of tax service, such as taxation publicity and disclosure. Besides, effective incentive and punitive measures are supposed to taken to urge the natural taxpayers to consciously take the initiative to pay taxes.Based on these observations, this paper is going to demonstrate the specific idea to establish tax collection and management system for natural taxpayers from four perspectives, and then the corresponding policy recommendations will be given as conclusion.