Research On The Optimization Of Prsonal Income Tax Expropriation Management Based On Tax Compliance Theory

The personal income tax plays an important role in increasing financial revenue,adjusting the income distribution relationship between China's social harmony and long-term development,but the current implementation of the personal income tax in China tax system,collection project optimization,and the regulating function of income is insufficient.Because of the large number of individuals involved and the complexity of the situation,their tax compliance is relatively low.At present,the study of tax compliance of personal income tax mostly stays in theoretical research,with few specific empirical analysis,and lacks practical application and guidance.This paper based on the theory of tax compliance,personal income tax XX District of Chongqing City,the actual tax revenue collection and management of data and status as the background,combined with the theoretical analysis in the preliminary stage that can influence factors of tax compliance of the designed questionnaire,through theoretical and empirical analysis,analysis of the impact of Chongqing city XX district tax administration the relationship between the factors and problems,and the influence of tax compliance based on the actual,put forward effective suggestions to optimize the tax collection,provides a new idea for the optimization of the current personal income tax system and tax administration reform forward,not only to strengthen tax administration,harmonious relationship,the prevention of tax loss is of great significance.At the same time the fair tax burden and maintain economic order and improve macro-control also has great practical value.