Research On Collection And Management Of China’s Personal Income Tax

With the restructuring and developing of China’s economy, personal income continues to increase, and the personal income tax gradually developed as one of the important type of tax. The personal income tax plays an important role on the nation’s income, fair distribution and economic regulation. However, correspondingly, the paradox between the personal income tax law and the present economy is increasingly prominent. The drawback existing in the personal income tax seriously restricted the function and affect of the personal income tax; and it also can’t develop in a way suited to the present economic development phase and structure of national income distribution. This paper made a research from the aspect of personal income tax collection and administration mode to put forward the way to solve the problem is very significant in theory and practice.Chapter1introduced the background and significance of the subject, and also concluded the achievements and drawbacks of the study, and then explained the research methods and structures of this paper’s study.Chapter2generally described the development process of the personal income tax in China, including the meaning, character and function of the personal income tax. Personal income tax is a type of tax collected from each individual’s total income, and it is directly linked with people’s incomes. The majority of the countries in the wold have this tax. Especially in western countries, personal income tax has become the most important type of tax in the whole nation; scholars regarded it as the "automatic stabilizer" of the economy.Chapter3deeply analyze the main problems in our country’s personal income tax collection from the main points of the problems in the personal income tax mechanism, problems in tax authorities, problems of the tax environment and so on.Chapter4took European countries as examples to make a research on the main developed countries’ collection and administration systems on personal income tax, and introduced their methods on tax collection, tax supervision and tax punishment. This example can help us to learn the experience from their countries so that it can set a more reasonable and perfect system in our personal income tax system. For example:advanced personal income tax collection mode, complete mode on personal income tax collection and administration, rigorous tax laws and regulations, overall tax propaganda and tax consultation and mature tax supervision mechanismThe last chapter proposed the policies and suggestions on tax income collection and administration from the existing problems in the present system, for example, complete the personal tax income system, strengthen the tax authorities’ executive force, optimize the tax system environment and improve the individual’s tax compliance.