The Difficulties And Countermeasures Faced By The Grassroots Tax Authorities In The Collection And Management Of Personal Income Tax

Personal income tax is a regulation valve for citizens' income,and is the main tool for the government to regulate the gap between rich and poor.The grass-roots tax department is the main force of the collection and storage of personal income tax in our country,which has great influence on the collection and management of personal income tax.But China's grass-roots tax department for personal income tax management ability is weak,and there are still many problems such as loopholes in management,excessive dependence on "ticket control tax" leading to the most of the personal income tax has not been timely put in storage.Solving the problem of the collection and management of individual income tax can effectively improve the collection and management of personal income tax.Study on the personal income tax collection in our country is usually through learning the advanced experience from abroad,or doing research on personal income tax collection and management from the top-level design.And few scholars conduct relevant research from the grass-roots tax department work practice because the information about personal income tax is difficult to obtain.This paper mainly adopts the theory analysis,survey analysis,data comparison research method,using Z as an example,from grass-roots management problems in the analysis of loopholes and shortcomings of China's current personal income tax collection and management system to find a solution.Through the history of the development of China's personal income tax and the status of Z's personal income tax collection,determine the basis of collection and management of personal income tax;and then through the questionnaire survey to the grass-roots tax department staff,get the grass-roots tax department real problems in the administration of individual income tax.Using tax fairness and efficiency theory,tax risk management theory,new public management theory,the analysis for practical problems,and absorbing some advanced methods of management abroad,puts forward related suggestions.This paper,aiming at the problems of collection and administration of taxation department at the grass-roots level,proposes establishing efficient tax collection and management system,improving the ability of collecting information,building a professional team and promoting a health tax agency industry and so on in order to improve China's personal income tax collection and management ability,to improve the management efficiency of the personal income tax,and provide theoretical and practical guidance for tax fairness.