Research On The Tax Collection And Management Of Personal Income Tax In Minority Nationality Regions

In recent years, the personal income tax has gradually become China’s social attention, the highest degree reform one of the biggest categories of taxes, for individual income tax study is very necessary. From the theory sense, in China’s personal income tax development course, its has a late start and its development is not yet mature, for individual income tax theoretical research has not yet formed a complete system, its theory accumulation needs to be deepened. From the practical sense, the personal income tax is a and the people’s livelihood of the people closely related categories of taxes, and its collection and management directly affects the taxpayer’s daily life. Our country personal income tax in the tax system design and tax collection and administration there is some drawbacks, faced with comprehensive in-depth reform. Particularly worth paying attention to, in the minority regions in China’s individual income tax collection and management. Due to its economic development condition, the cultural customs of particularity, leading to the minority nationality areas of individual income tax collection and management of particularity. Based on the particularity, should be in the minority areas of individual income tax collection and management aspects adjust measures to local conditions.This paper mainly adopts the literature method, case method and comparative method, based on the function of the individual income tax, theory and reality for the analysis of the ethnic minority regions in our country personal income tax collection and management of the present situation and problems, this paper puts forward the concrete measures of improving and perfecting.The paper is divided into the introduction and three parts, the introduction expounds the background and the meaning of the topic, then supplies the literature review and the method, writing frame and the innovation place of the paper. the first part is to the personal income tax collection and management the paper, summarizes the content include:the meaning of individual income tax, structure and function, the personal income tax collection and administration theory basis and legal basis, and personal income tax collection and management of international experience.The second part is the core part of this paper. This part includes two contents. First, in Inner Mongolia autonomous region as an example, this paper analyzes the minority areas of personal income tax collection and management process and successful. Second, reveals the minority areas of personal income tax collection and management problems. These problems include:classified income tax mode inner defects, minority areas tax cadre troop overall quality level is not high, the minority nationality areas land tax culture construction is backward, national language and cultural communication barriers, restricted the computer and computer network and other advanced collection means of promotion, the computer information system application level is not high, normalization degree is low, the backward management, cause to the computer and network based on modern information tax fund management function can’t effectively play, the taxpayer shall pay taxes according to law consciousness weak, and the threshold is not in conformity with the actual situation.The third part mainly discusses the minority areas of personal income tax collection and management measures. First of all, choose the integrated and classification of personal of personal income tax system mode; Secondly, establish the tax service system is given priority to the information; Again, improve citizen awareness to pay tax, build the individual income tax collection and management of tax service to our environment.The innovation of this paper lies in the new anatomy research on the minority area of individual income tax collection and management, taking the city of Baotou as an example, the thoughts of adjust measures to local conditions through the beginning to the end. As for the particularity in minority nationality areas, taking the corresponding improvement measures so as to find out the improve measures of personal income tax collection and management in the minority areas.