Research On The Collection And Management Of Personal Income Tax In N District Of Harbin

In 1799,when the personal income tax was born in the United Kingdom,personal income tax has been levied and collected in Britain for more than 200 years.It has been favored by all the governments for its unique effect of raising revenue and adjusting income distribution.Of all taxes in developed countries,personal income tax has even become the most important source of revenue.At present,China’s personal income tax still has many problems in the collection and management process.This type of tax is also the focus of future taxation reforms.The reform is imminent.Since the individual income tax collection department is a local taxation authority,the study of local taxation authorities for taxation management can be a national tax reform.The pilot work provides more theoretical and data support.Through research on the Harbin N-area personal income tax,it is found that the communication between N agencies in N districts in Harbin is not well communicated,and the tax collection and management system is not sound enough.Taxpayers and law enforcement officials have weak legal awareness,and the tax authorities’ law enforcement measures are too traditional.The income tax collection and management system is not perfect.Therefore,in response to the above problems,corresponding solutions are proposed.It is hoped that it will provide more theoretical significance and practical guidance for the improvement of China’s individual tax system and the improvement of regional tax collection system.