Study On The Income Tax Levy Management System Under The Classified And Comprehensive Income Tax System

The levy and management model of "Combination of classification and synthesis" in the "individual income tax law of the People's Republic of China"(hereinafter referred to as the "individual tax law")has been more than 20 years since the "nine-five plan" which was proposed at the fourth session of the eighth National People's Congress in March 1996.During the period,the requires about income tax reform have been made that the individual income tax system should be gradually established and improved,and the income tax levy and management system should be improved.The whole society is undergoing a large-scale transformation of network technology,with various innovations emerging one after another.With the development of science and technology,the problem of diversification of personal income sources and the differentiation of consumption expenditure is prominent,the tax levy and management system is relatively backward,and the reform of individual tax is imminent.Individual income tax reform is accelerating in 2018.At the May plenary session of the state council,Premier Li Keqiang pointed out that " government will increase the exemption of individual income tax,increase the deduction of special expenses such as children's education and medical treatment for serious diseases,reasonably reduce the burden,and encourage the people to increase their income and move towards prosperity through labor.In June,the state council released a draft amendment to the individual income tax law.In August,the standing committee of the National People's Congress passed the ninth decree of the President of the People's Republic of China on amending the individual tax law.The individual income tax law of the People's Republic of China(hereinafter referred to as the new tax law)was officially promulgated on September 5,2018,and since then the classified comprehensive income tax system has officially entered the historical stage in ChinaReform of individual tax system is a difficult process,because of many aspects of the impact,such as the current conditions of tax levy and management,tax collection and management capacity.China promulgated the "law of the People's Republic of China on the administration of tax collection"(hereinafter referred to as the "tax administration law")in 2015,is not perfect for the taxation of natural persons.The amendment to the law of the People's Republic of China on the administration of tax collection(draft)(hereinafter referred to as the tax administration law(draft))is still in the legislative amendment stage.The reform of individual income tax system requires that the "classification + synthesis" levy and management mode should be established as soon as possible.The current tax levy and management mode in China is established under the background of tax structure.The reform of classified and comprehensive individual income tax system requires the establishment of a corresponding collection and management mode,which is not an improvement on the existing collection and management mode,but a fundamental change in the pattern of individual tax collection and management.First of all,the tax administration law should be revised as soon as possible.Secondly,in terms of technology,it establishes a tax declaration platform,information comprehensive inspection platform and credit platform for natural people.Finally,the minimum reform and collection and management costs are used to realize the leap change of individual tax system.Based on the new tax law and the tax administration law(draft for comments),the paper expounds the problems of perfecting the individual tax collection and management system under the classified and comprehensive income tax system in five parts.The first part is the introduction.This paper mainly introduces the research background and significance of the subject,and mainly sorts out the research status of personal tax collection and management at home and abroad.The second part is the theoretical basis of perfecting individual tax collection and management system.It mainly includes the theory of tax fairness and efficiency,tax compliance,information asymmetry,path dependence and tax service.The third part is the legislative evolution of individual tax collection and management in China.According to the characteristics of tax system in different historical periods,this paper introduces the historical evolution of individual tax system and the legislative status of individual tax administration law,and emphatically analyzes the new tax law passed in September 2018 and the tax administration law(draft for comments)issued in January 2015.The fourth part is the problems faced by China's individual tax collection and management under the classified comprehensive tax system.According to the legislation status of China's individual tax collection and management and the current environment of China's tax collection and management,the problems faced by China's individual tax collection and management in the aspects of "collection and management system","taxation model" and "third-party co-taxation" are put forward.The fifth part is the comparison of foreign collection and management system.The individual tax system of most countries in the world is a mixed tax system,and the representative collection and management mode of national individual tax system is sorted out,and the mature and excellent collection and management experience is used for reference,so as to be helpful for the establishment of China's individual tax collection and management system.The sixth part is the conception of constructing individual tax collection and management system under classified and comprehensive tax system.Proposed classification integrated system,in the "collection and management system","tax model","the third party to protect" aspect,the cumulative withholding system,expense deduction mode of developed country for reference,perfect the collection process and tax-related information fusion mechanism in our country,puts forward to establish a set of "classification + integrated" framework of tax collection and management system.