The Research Of Personal Income Tax Source Management

After30years of development, the personal income tax revenue of China grows rapidly, which has become one of the most important tax, regulating income distribution in the current tax system. In2011personal income tax achieved revenue of6054.09billion yuan and the growth was25.2%. However, the overall size of the personal income tax revenue is small, accounting for a total tax revenue and GDP Underweight. In addition, the items of personal income tax uneven, wages and salaries become the main source of income of the personal income tax. The revenue from high-income groups is relatively low and the function of regulating income distribution needs to be improved. At present, China using the classification of the income tax system, despite the emphasis on self-reporting and withholding a combination of two-way reporting system, withhold is still the main methods for collecting and managing. Although the number of self-declaration is increasing year by year, the self-reporting system does not achieve the desired results. Many hidden income of high-income earners are not reporting or inaccurate reporting. The Phenomenon of tax revenue loss is serious.Personal income tax revenue sources management study in favor of the relationship between the clarity personal income tax system design and management, and to promote the gradual optimization of the management of continuous improvement, will conducive to scientific management of the personal income tax revenue sources, reasonable estimates of personal income tax revenue the ability to provide an objective basis for the evaluation of various indicators of personal income tax, will facilitate the coordination of the relationship between tax revenue and economic development, and promote the reform of the government system optimization theory significance. At the same time, the practical significance is contributing to the strengthening of tax collection and management of the personal income tax to reduce losses and to ensure that the interests of the state’s tax, helping standardize the tax enforcement, contributing to reduce the cost of personal income taxation and improve work efficiency and administrative efficiency of the tax authorities.The text is divided into five parts. The first chapter introduces the research background, significance of study, review relevant research status, and summarizes the dissertation contents, the main methods and innovations. The second chapter analyzes the low proportion of personal income tax, unbalanced sources of revenue items, serious loss of tax revenue and unreasonable tax model from four aspects of the total personal income tax revenue sources, tax items structure, revenue losses and current tax model. The third chapter analyzes the problems in the management of personal income tax revenue sources and causes, from the four angles of the system, asymmetric information, management and environmental. The Chapter four learns from the international experience of the management of the personal income tax revenue sources. The chapter five suggests to strengthen the management of personal income tax revenue sources, including reforming classification mode, sharing information, improving the TRAS system and institutional settings, strengthening law enforcement management, establishing incentive and restraint mechanisms, strengthening tax publicity and improving the tax service.In this paper, we use the literature searching and comparative analysis to analyze the low proportion of personal income tax, unbalanced sources of revenue items, serious loss of tax revenue and unreasonable tax model from four aspects of the total personal income tax revenue sources, tax items structure, revenue losses and current tax model. We succeed in finding the problems in the management of personal income tax revenue sources and causes, from the four angles of the system, asymmetric information, management and environmental. Finally, we proposed some suggestions to strengthen the management of personal income tax revenue sources, including reforming classification mode, sharing information, improving the TRAS system and institutional settings, strengthening law enforcement management, establishing incentive and restraint mechanisms, strengthening tax publicity and improving the tax service.