Suqian Personal Income Tax Leakage Problem Research And Countermeasures

Along with our country the number of wealthy growing,20% of the wealthy have 80% of the wealth in China,makes the gap between rich and poor is widening.In order to effectively adjust personal income,narrowing the gap between personal income,the role of the individual income tax was seriously rise.However,due to the information collection difficult personal income,relatively rich class of hidden income,working-class personal salary information transparency is higher as the main basis of personal income tax.Individual income tax in China is often referred to as the payroll tax,which is not only difficult to play the effect of tax design itself,it will further increase the gap between personal income.In the administrative division of Jiangsu province,Suqian as a prefecture level of north Jiangsu,is less developed areas in Jiangsu province economic development.In recent years,the regional economic development situation of Suqian presents the improved markedly the tendency,a steady rise in economic indicators,among the best in the field of the individual industry or.However,there are many study the actual in individual income tax "crippled" phenomenon.Based on this,this article in Suqian such a relatively rapid economic development of city through the research of personal income tax levied not create ground put forward solutions,for most of the small and medium-sized cities in China,solving the problem of personal income tax levied not provide constructive reference to promote the functions of personal income tax collection and administration behavior improvement in remote areas,benefit balance of Jiangsu regional economic coordinated development through this paper study the problem by extension,avoid because the city is more typical for the applicability of the sample is not strong.Around Suqian concrete practice,this paper USES the means of case analysis and questionnaire survey method,to personal income tax collection and management as the research object,analysis of the development of Suqian individual income tax shall be key.The full text is including six parts.The first part of introduction introduces the research background and significance,combing the literature,and the research contents and methods are briefly introduced;The second part of a general description of individual income tax;The third part for the development of new and old collection and management mode of individual income tax in China;The fourth part mainly analyzes the Suqian personal income tax levied not problem,introduces the Suqian personal income tax collection status and problems;The fifth part for the analysis of the experience of personal income tax collection and administration in developed countries and draw lessons from;The sixth part is mainly aimed at Suqian personal income tax levied not problems,puts forward the countermeasures and Suggestions of personal income tax collection and administration in our country.