The Design Of Natural Person Tax Collection System

On the third Plenary Session of Eighteenth Central Committee, Party draw up an important plan for deepening the reform of tax system and reform of the individual tax and property tax on the agenda. The general requirement is "deepening reform of the tax system, improve the local tax system, and gradually increase the proportion of direct taxes." At the same time proposed new requirements on tax collection of natural persons.The system of natural person tax collection is a new collection concept in the new draft amendment to the law. So related studies are still in its infancy, and the supporting measures are not perfect. Current Tax Administration Law for natural persons tax collection did not have the complete specification, so the construction of a natural person tax collection system may have a certain positive effect on optimizing the tax structure, increase the proportion of direct taxes and increase taxpayer compliance aspects and so on. In the mean time, the establishment of a natural person tax collection system has an important practical significance for revision the Tax Administration Law.Establish a tax collection information platform which suit for all the natural taxpayers in nationwide is an important protection for achieving efficient tax collection of natural persons. With the platform, natural person can do many works, such as filing tax returns, registering personal property and income,query personal expenditures,withholding registration, real estate valuation reporting, etc.. And combined with taxpayer identification number system, cash management systems, property information registration system phase, the tax authorities can achieve personal property of natural dynamic monitoring and daily income tax audit.A special tax-related information management system must be established to meet the needs of direct tax reform and development. Because tax information is the basis for a natural person tax collection and the support for the decisions which determined to make a tax, levy, or a penalty. It is considered to establish an information management center which independent from the tax authorities and relevant departments. This center‘s duty is manage the monitor work of personal property information. Thus to achieving the target of sharing the real tax-related information and improving the efficiency of information sharing.To the tax authorities, tax collection of natural is undoubtedly a new challenge. And to strengthen the management of natural taxes, tax authorities need to further optimize the tax service, enhance service awareness and service levels, to provide more convenient services for natural personal through electronic information platform.Finally, based on the relevant system, this paper presents a design for the natural person tax collection process. This system design includes the taxpayer to apply for a taxpayer identification number, personal tax returns to taxpayers’ tax relief. Compared with the corporate enterprises, tax collection practices of natural persons has its particularity aspects, so the tax authorities should take gentle means to dealing with a relatively mild natural tax controversy when facing the risk of tax assessment. In addition, the construction of a natural person tax collection system greatly increase the opportunity of staff to confront the individual taxpayer, so on the administrative details, tax authorities should set up a convenient, user-friendly channel for natural person.