Research On Tax Collection And Management Of Natural Persons In Qujing City Local Tax System

At the Third Plenary Session of the 18 th CPC Central Committee,the government deployed the reform of the tax system.It demanded that the government should improve the local tax system as soon as possible and improve the proportion of direct taxes gradually.In the reform of national tax and local tax collection and management system,it planned the tax management of natural persons.In the plan,people with high income will be the focus of the management,which will help construct a tax management system for natural persons.Besides,the plan set a "timetable",and demanded that the construction of natural tax collection and management system should be completed and could communicate with other information systems in 2018.Because of the increasing of the proportion of direct tax,how to take charge of the natural person taxpayer has been an urgent problem for the tax authorities.The pilot of reform of business tax has been accomplished completely.The local tax system seriously lagged behind.The main taxes levied by local tax authorities disappeared.Thus,the main functions also changed from enterprise tax collection and management to income tax and property tax levied on the natural person's tax.For a long time,the formation of corporate tax collection and management methods can no longer meet the actual needs of the work.At present,the local tax authorities face the problem of tax collection and management of natural persons.Qujing Municipal Land Tax System has been constantly exploring and practicing in many aspects,such as the tax registration of natural persons,the enrichment of the declaration tax payment way,the access to and use of information,the management and control of key tax sources and so on.Qujing Municipal Land Tax System will adhere to the path of tax collection of natural persons.However,the tax collection and management of natural persons belongs to a new field.The current tax laws and regulations are not complete and standardized.There is not enough support for science and technology from the tax authorities.And the overall level of the application of information technology is not high.All kinds of tax-related information of natural persons are highly dispersed.There is no unified Information management platform,there is no existing tax collection and management experiences and management measures.Influenced by various factors,there are still problems.Firstly,the tax collection of natural persons is of low quality.Secondly,the taxpayer satisfaction is low.Thirdly,the taxpayer compliance level is not high.Therefore,we should strengthen research on tax collection and management of natural persons,improve the system of collection and management,smooth the channels for information exchange,build a platform for tax-related information of natural persons,strengthen the control of tax-related risks,improve the efficiency of tax collection and management of local tax authorities,improve the taxpayers' satisfaction and improve the compliance of taxpayers and so on.These possessed extremely positive significance.This article adopts the methods of literature analysis,data analysis,experiential summary method and theoretical exploration method.Based on the tax collection and management and the tax collection experience and data of natural persons of Qujing City Local Tax System in recent years,this paper studies the tax collection experience of natural persons in China and abroad.In the light of the experience of the state in the collection and management of the economy,this paper tries to find out the counter measures to improve the quality of natural persons' tax collection and management.In view of the actual collection and management of natural persons in the local taxation system of Qujing City,this paper provides benefits to the tax collection and management of the natural taxpayers and the reform of the tax system.