The Research Of The Optimization Of Personal Income Tax Collection And Management Model In Developed Area

With the rapid development of the economy,the proportion of direct taxation of natural persons to total tax revenue is increasing,tax collection for natural persons will become more and more important.Personal income tax is the most important.With the increasing importance of personal income tax,the traditional tax collection management model,centered on corporate taxpayers,cannot meet the requirements for the collection and management of personal income tax,which is subject to natural person taxation.Therefore,the process of optimizing the collection and management of personal income tax is urgently needed.The diversified income channels of the high income earners,complexity of income structures and high invisible income,all make the collection and management of personal income tax extremely difficult.To do this,strong data support and complete taxation system are needed.Meanwhile,it is known that China has a complex collection management environment which is more complicated than other developed countries.We can conclude that China needs to establish an individual income tax collection and management model to match the actual condition of China.Firstly,this article summarize the principles and characteristics of personal income tax legislation,as well as the key role of big data technology in information management taxation.By researching of the real personal income tax collection and management data case in R district,J city,Guangdong province,we analyse the current situation of the personal income tax collection of the economically developed regions of China.In the meanwhile,the author combined with the author's real experience of taxation administration in the Local Taxation Bureau,selected some representative tax personnel as the interviewee,discussed the predicament faced by the personal income tax administration in R district,J city,Guangdong province,and finally concluded that the current withholding and payment system have some limitations,obsolete taxation concept,low tax compliance because of the rule of law,lack of a strong personal income tax information system,lack of effective disciplinary measures for natural person management,and relatively backward tax collection and management culture.In addition,this article analyzes the effective method that is in line with Chinese actual national conditions,by comparing individual income tax collection and management model of developed countries.In other to study of natural person tax compliance,which is a key part,the author distributed survey questionnaires in R district,J city,Guangdong province,then collected the survey data and deeply analyzed the factors which are affecting the tax compliance of natural persons.In addition,this article analyzes the effective method that is in line with the actual national conditions of China,by comparing individual income tax collection and management model of developed countries.In other to study of natural person tax compliance,which is a key part,the author distributed survey questionnaires in R district,J city,Guangdong province,then collected the survey data and deeply analyzed the factors that are affecting the tax compliance of natural persons.Last but not the least,based on the analyse above,the author proposes that we can optimize personal tax collection management model top-level design,optimize natural person tax collection and management legal system construction,strengthen financial institutions monitoring of personal income and expenditure,establish a personal income tax big data network,improve the tax compliance of natural persons,optimize the pattern of he income tax collection and management model,and strengthens the tax management of natural person taxpayers.