Research On The Legal Supervision Holes Of Individual Income Tax System

Personal income tax is a direct tax levied on all kinds of taxable income earned by natural persons.It has become the fourth largest tax category in China in recent years.It is of great significance for realizing social fairness,regulating income distribution and embodying the effectiveness of the Macroeconomic regulation and control,has attracted wide attention from all walks of life.Along with the market economy civilian starts an undertaking,the private enterprise management tendency rises,the taxpayer quantity is soaring;The disturbance of electronic commerce,capital market transaction and overseas restless elements and the temptation of decadent money worship cause the situation of individual income tax evasion to be solved urgently.By analyzing the system and process of the personal income tax law,this paper finds that there are some problems in the implementation of the system,such as the closed collection and management tools,the variety of the subject of collection and management,the unreasonable object of collection and management,andthe loopholes of the collection and management methods.Moreover,China's new individual income tax system has put forward new requirements for tax collection and management,such as increasing individual anti-tax avoidance management and information sharing,which leads to more difficulties in dealing with tax-related information,therefore,it is worth analyzing and studying how to make up the loopholes in the collection and management of individual income tax,promote the information construction of tax work,and supervise and control the tax payment of high-income people.On January 1,2019,China's new tax law came into effect.This reform optimizes China's current tax system and provides the latest legal basis for levying the tax.However,with the development of global E-COMMERCE and capital market,the practice of tax evasion and evasion has become sly and secretive,which is not conducive to the collection and administration of individual income tax by China's tax authorities.Some collection problems in China have not yet been solved.In order to further study the above-mentioned problems,it is helpful to avoid the evasion of personal income tax of the high-income people from the legal aspect,and at the same time,it can realize the tax fairness and avoid the loss of tax revenue.