Research On The Actuality And Perfect Countermeasure Of Direct Tax Collection And Management In China

The 3rd Plenary Session of the 18 th CPC Central Committee puts forward new requirements on the development of direct tax in China,which requires that we must establish a synthesis-classification-combined individual income tax system, legislate building taxes, gradually increase the proportion of direct tax. However, our current collection system is only suitable for indirect tax collection and administration, and cannot effectively support the direct tax collection and administration under the new situation, which brings about many problems in the tax levy, and collection, taxpayers and social environment is the key factor that decides the success or failure of the direct tax collection and administration. From the perspective of tax collector: backward in collection technology, the tax optimization of services not considered, imprecise management of revenue sources, unsound tax inspection; from the perspective of taxpayer: lack of recognition of direct tax, the low level of consciousness of self-declaration by taxpayers, widely evaded income tax; from the perspective of the social milieu: the low-leveled of legislation, the lower income, the duties of third party position unclear, inadequate complementary measures. These problems have thrown the direct tax collection and administration into chaos, also have a negative effect on the reform of direct tax and the function of adjusting income distribution by direct tax.Against this background, this article analyzes direct tax collection and management problems of China from tax collector, taxpayer and social milieu on the basis of scholars' researches, and proposes the corresponding perfect countermeasure. Firstly, the natural human taxpayers' taxes are defined as the textual range of study, and including individual income tax, property tax. Secondly, analyzing the present situation of different taxes from the development course of direct tax collection and administration idea and policies, and state the reasons of the problems from the tax collector, the taxpayer, the social milieu. Finally, in order to perfecting the direct tax collection system and driving the deeply reform of direct tax smoothly, we should strengthen tax collection and administration ability, improve the taxpayers' tax consciousness, create a good social environment tax on the basis of direct tax collection and administration experience of developed countries, such as USA, Britain, France, Japan and Germany.Innovation of this paper is that analyzing the common problems of personal income tax and property tax to realize the whole study of the direct tax collection and management, and over-emphasize analyzing the causes of the problems from tax collector, taxpayer and social milieu to provide choices for the perfection of direct tax collection and administration in China.