The Study Of Personal Income Tax, Tax Compliance Issue

With the advent of national taxation and tax compliance and tax compliance with this phenomenon has been more and more people concern, as some scholars have said "there are three things in your life is for sure: taxes, death, and people are not willing to death, taxes and efforts for this purpose." As a result, people in order to evade tax, came up with a variety of methods, the "tax compliance" was born. Tax compliance including timely return, accurate and on time pay three aspects, the corresponding, tax compliance with also includes three aspects. Tax not complying with this phenomenon has been widespread in the global scope, but because of the western developed countries has established comparatively perfect tax laws and regulations and penalties are severe, not comply with the tax has greatly improved. In our country, the relevant tax laws and regulations are not perfect, and need further development, so tax compliance phenomenon emerge in endlessly, not banned repeatedly. Tax compliance will cause serious loss of tax; Against hotline relations harmony; Is not conducive to narrowing the income gap of residents, even lead to unfair tax burden. Based on tax not complying with the consequences of, all countries begin to pay taxes to comply with the phenomenon of high attention and formulate corresponding policies and measures to relieve the tax is not conform to, so as to improve the tax compliance of all countries, to improve the efficiency of tax collection and administration environment of lay a solid foundation.The phenomenon to comply with the tax, personal income tax is not comply with the performance of particular, individual as the unit to tax, each individual in the society are the personal income tax levy object, thus improve the personal income tax, tax compliance to improve the tax compliance of the whole society has important significance. Implements classified subentry income tax system of individual income tax in our country, it has to do with the western developed countries implement the comprehensive income tax system is very different, so the research of our country individual income tax compliance issues that need to be from set out actually, in combination with the factors that influence tax compliance, put forward measures to improve China’s personal income tax compliance.This article mainly through to our country individual income tax compliance game analysis of related interest subjects between taxpayers and tax authorities, taxpayers and the taxpayers between influence on tax compliance, on this basis, from our country personal income tax loss, personal income tax and small proportion of total revenue data prove that our country individual income tax compliance is not high this conclusion. According to this conclusion, this paper studies the reasons of the status quo, and the influencing factors of tax compliance, find measures to improve the personal income tax compliance, from the state, the subjects of tax and tax, optimization of the tax law system in our country, improve the level of tax collection and administration, improve the citizen’s tax awareness, so as to improve our country individual income tax compliance, lay the solid foundation for building a harmonious socialist society.