An Analysis Of Indivivdual Income Tax Compliance And The Countermeasures

Personal income tax has been given the important mission of regulating income and redistributing social wealth.On the one hand,due to the tax collection and management system is not perfect,there are too many collection items and hidden incomes it is difficult to monitor all earnings.On the other hand,people’s tax awareness is weak and slack in self-declared taxable items.This paper mainly discusses the impact of tax compliance on personal income tax.China’s personal income tax levy rate has been around 25% in the past ten years.Therefore,pay attention to the issue of personal income tax compliance and improve the redistribution of personal income tax have great significance.At present,the study of tax compliance in China is mainly based on foreign theories,the research is scattered,lack of coherence,and the research on tax compliance of single tax is less.On the basis of elaborating the research background,meaning and purpose,this paper reviews the domestic and foreign scholars’ literature and points out the innovation and deficiency of this paper.And this paper expound the economic factors and non-economic factors which influence tax compliance,including the inspection rate,punishment rate,tax service level,information flow,tax fairness and other factors.With the help of theoretical analysis and design of questionnaire,through the collection of questionnaires that the current Hangzhou personal income tax compliance status is unsatisfactory.This paper have SPSS analysis of the questionnaire,the conclusion is that the six main factors influencing Hangzhou ’s tax compliance are tax service,subjective factors of taxpayers,information disclosure,information circulation,tax inspection and tax design.At the end of this paper,the author puts forward some countermeasures for the above six problems.It is pointed out that the government should create a good social atmosphere,improve the collection and management mechanism,speed up the transition to "service-oriented government".Individuals should enhance tax awareness,comply with ethical requirements,and make good citizens who pay taxes legally.