Research On The Collection And Management Problems Of Personal Income Tax In China

As a direct tax personal income tax, is levied on the total income of each individual. It is a important tool to adjust the income distribution, promote social justice, embody macroscopical economic policy. In recent years, it has gradually become one of the main categories of taxes and received wide attention from the people from every part of society. However, as the increasing of the personal income tax revenue, it doesn't work very well on the collection and management and regulating role, and the problems such as aggravated of the tax loss, poor regulation of high-income groups, inferior efficiency of levying, lacking in the power of the execution has more and more serious. Therefore on the actual background of all sidely improving the quality of life,adding the disposable income,accomplishing the harmonious socialist society, a series of issues about perfecting the collection and management of personal income tax such as how to perfect the system of the collection and management of personal income tax, reinforce the management of the high-income groups, raising the level of management of informatization and enhance the efficiency of the collection and management is worthy of our thought carefully.Personal income tax first began in Britain in 1799, and then was spread to the United States, France, Germany and other developed countries. Until 1980th, the first law of personal income tax in China was adopted in the third meeting of the fifth National People's Congress. Current the law of personal income tax mainly based on "the law of personal income tax of the PRC" which was revised in the twenty-first meeting of the eleventh National People's Congress Standing Committee in June 2011 and "the enforcement regulation of the law of personal income tax of the PRC" which was revised by the State Council in July 2011.This article begins to analyze and research the collection and management of personal income tax from the five areas. The first part has mainly introduced the research background, research significance, research methods, text structure, innovation and deficiency. As the theoretical analysis of the collection and management of personal income tax, the second part from the general analysis and functional analysis introduces the related concept,development history,collection connotation and particularity of personal income tax, and then analysis its social and economic effect. The third part analyzes the actualities of the collection and management of personal income tax, and puts forward a series of urgent problems from the means of collection and management the power of the execution and so on. The fourth part analyzes the levy mode,the means of collection and management of some developed countries(the United States,Japa,Britain,Australia,France), then finds out the gap between us, according our actual condition puts forward some apocalypse for the reformation of the collection and management of personal income tax. Combining with the actualities,advanced management experience of developed countries and the apocalypse to our country, the fifth part from taxpayer levier and assorted measures three respects puts forward some suggestions to perfect the collection and management of personal income tax.Based on the collection and management of personal income tax for clues, through combining with the Marxist materialistic dialectics and the method of comparative analysis, the full text from the theory and reality two respects normative analyze the collection and management of personal income tax. In the same time of emphasizing basic connotation, the text protrudes the particularity and necessity of the collection and management of personal income tax, and sets forth the accommodation for the macroscopical economy. The text through comparing with tax declaration,the means of collection and management,the power of the execution and so on between our country and some developed countries, searches difference, learns from their advanced management experience, according to our actual background, obtains the general regularity and tendency to guide the further improvement of the collection and management of personal income tax of our country. However, due to the limitation of the accumulation of knowledge and theoretical level, the text doesn't analyze the collection and management of personal income tax to the social and economic impact and effect through establishing the economic model.