Research On The System Of Tax Collection And Management Of Natural People In China By The Personal Income Tax Reform

The natural person tax collection and management is in one of the core content for a new round of "Tax Administration Law"amendment bill,base on in the third Plenary Session of the 18th CPC Central Committee in advance of "comprehensive and classification combination,of the personal income tax reform as a driving force,is an important measure for nation turning indirect tax reform to natural person direct tax and completing the aim of"deepening the reform of tax system,perfecting the local tax system,gradually increasing the proportion of direct taxes".The day before,the Local Taxation Bureau of Guangdong province has issued a master file natural person to establish the natural person tax collection and management system,"natural persons in Guangdong Province Local Taxation Bureau tax management measures",The establishment of the the natural person tax collection and management management methods in all regions of the country has been ready to be set up.This paper first uses literature analysis,induction and other research methods to look up a lot of documents about the natural person taxation management at home and abroad,and sums up the theoretical framework for the establishment of the natural person taxation management process which established by scholars before this paper.Then,the theoretical basis and current situation of the establishment of the natural person taxation management process in China are analyzed with the method of investigation and analysis and the theory of tax control.Finally,by using the comparative method and induction method and drawing lessons from the excellent experience established by the natural person taxation management process in the United States,we draw useful inspiration for our country,and form the theoretical framework of the natural person taxation managemernt process in this paper.For the concept of taxation management,this paper proposes the transformation from"strict control" to "service type" of the tax department,the main purpose is to promote the natural tax compliance degree.For the substantive law,proposing the bold ideas on the reform of personal income tax,and constructing a new management approach on the basis of the bold idea——a complete bi-directional declaration system.To strengthen the management of self tax declaration of natural persons,reduce the cost of Tax Revenue Department,expanding the sources of natural person.In the fourth,fifth chapter,the system optimization method and game theory analysis method are used to construct the natural person taxation management process,and the process is continuously optimized.The management process based on the mechanism of supporting the core——the natural person tax information management system,supplemented by natural person tax credit evaluation system and tax relief measures,the tax department can get natural people's tax information from all sectors of society.To ensure the realization of the functions of tax source supervision,tax collection,credit evaluation and inspection and verification in the natural person tax collection and management process constructed in this article.