Studies Of Personal Income Tax Collection And Management In Our Country

Individual income tax makes the disposable income for taxpayers decrease directly, which arouses wide attention in the society. In recent years, exemption of the wages and salaries for personal income tax has experienced three times of the adjustment, changing from the original 800 RMB to 3500 RMB, to a certain extent prompting the functions of individual income tax. The paying way combining tax withheld by source and self-declaration in terms of personal income tax collection and administration lays a good foundation for our country’s personal income tax levy. However, in the process of collection, the problems continuously emerge and the existing mode is difficult to satisfy the levy causing unfairness.It is of practical importance to perfect the collection and management for the personal income tax. Taking collection and administration for the personal income tax in our country as the theme, the thesis is to study those problems in the process of levy, with the expectation of providing policy basis for its perfection. In this paper, the asymmetric information theory, the theory for compliance with taxation and the theory of tax service are used as the theoretical basis. Based on present situation of personal income tax collection and management, the thesis analyzes the existing problems from four perspectives—the personal income tax system, social environment, the collection and management authority and the taxpayer. Despite the differences between developed countries and our country in personal income tax system, the good experience in developed countries has important model significance. Some detailed suggestions are put forward on the basis of the conditions in China combined with the advanced experience of developed countries.