Research Of Natural Persons Tax Collection And Management Based On The Practice Of ZS Local Taxation Bureau

With the continuous development of economic globalization and Chinese socialist market economy,the county has witnessed an enormous and rapid growth in personal wealth,the tax-source is becoming more and more abundant.Meanwhile,the tax collection and management level of natural persons remains stagnant,the problem of tax-loss deteriorates continuously,the law enforcement risk of tax authorities increases unceasingly.For these reasons,it is imminent to strengthen the tax collection and management of natural persons,as long as to construct and gradually improve the tax management system of natural persons,which has become an important task in deepening the reform of tax collection and administration.In recent years,tax authorities all around the country,especially the local taxation authorities,are actively exploring ways to strengthen tax administration for natural persons.ZS local taxation bureau began to enhance its exploration from 2014,successfully launched a "one household" natural persons tax management information system by the end of 2016.The tax collection and management of natural persons in ZS city is in the forefront of the country,which has typical significance.First of all,this paper traces back to the connotation and relevant theoretical knowledge of tax management for natural persons.Then,by using the method of literature research,through reading a lot of relevant literature,we summarize the research results in the domestic and overseas,and lay the foundation for the follow-up contents of the paper.Using the data analysis method,this paper analyzes the general situation of the economy and tax revenue in ZS city,the scale and tax situation of ZS natural persons,and the composition of ZS natural persons tax-source,and analyzes the tax related characteristics of ZS natural persons in detail from four angles,including the distribution of tax sources,tax classification,tax compliance,and tax dispute.Using the case study method,this paper focuses on the typical case of ZS local taxation bureau.The main research content is the exploration and practice of ZS local taxation bureau on natural persons tax collection and management,including five aspects which are strengthening information collection,grasping the source control,reducing the cost of tax handling,strengthening the information means and giving full play to the comprehensive tax treatment.And analyze the existing problems and favorable conditions for the tax collection and management of ZS natural persons.Finally,combining the research results in the domestic and overseas,we put forward the practical and realistic professional suggestions from six aspects:clear responsibility,mechanism perfection,precision management,flexible service,social common governance and information support.It is specific as:establishing the responsibility of self-declaration of natural persons,establishing and perfecting the system of taxpayer identification number and strengthening the investigation of illegal responsibility,as well as establishing a scientific adjustment mechanism and reasonable cost deduction mechanism.We should also implement the classified and graded management,lock the key points of key tax-source,strengthen the application of data collection,improve the quality of propaganda,promote the efficiency of tax handling,advocate credibility energetically,keep the relief channels clear,perfect the disclosure system of tax related information,continue to promote the exchange of transnational circumstances,guide the benign development of the tax agency,build the electronic tax bureau and tax management system specifically for natural persons,establish and perfect the natural persons tax management system initially.The purpose is to provide reference for the grass-roots tax authorities all around our country to strengthen the tax administration of natural persons.