Research On Local Taxation Management Of Natural Person

Since the reform and opening up,China's economy has developed rapidly,the industrial structure has been constantly optimized,and the disposable income of residents has increased significantly,but the gap between the rich and the poor has also increased.Therefore,how to strengthen the local tax management of natural people,play the role of tax redistribution and reduce the gap between the rich and the poor has become an urgent problem to be solved by the tax authorities.This paper uses the methods of documentation,investigation and research,and the combination of normative analysis and empirical analysis.Based on the natural tax data of Baiyun District in Guangzhou,this paper expounds the practice and problems of natural person's local tax administration in Baiyun District.According to the domestic and foreign scholars' research and the present situation of local tax management of natural people in Baiyun District,from two aspects of the tax compliance of natural people and tax administration of tax authorities,this paper analyzes the influence of tax law cognition,fair and reasonable tax system,the protection of the legitimate rights and interests of taxpayers,tax service and other factors on the compliance of tax compliance,as well as the legal system.The influence of tax related information acquisition on tax management.On this basis,the questionnaire was used to further study.Through the questionnaire survey on the taxpayers of natural people,we observe the influence of tax law cognition,fair and reasonable tax system,taxpayer's rights and interests protection and tax service on tax compliance.Through the questionnaire survey on tax personnel,we observe the influence of legal system,the acquisition of tax related information and department cooperation on the natural person and land tax management.The reason why natural taxpayers and tax officials do not know each other's own survey questions are different.Through theoretical analysis and questionnaire analysis,it is found that the tax law cognition,the fair and reasonable tax system,the protection of the rights and interests of the taxpayers,tax service and other factors are positively related to the tax compliance.The legal system,the acquisition of tax related information and the tax management are positively related.On this basis,this paper puts forward corresponding suggestions.In theory,this study will help to further clarify the factors that affect tax compliance,and provide a theoretical basis for the government to formulate relevant tax laws,regulations,management systems and measures for the taxpayers of natural people.In practice,it helps to improve the compliance of natural taxpayers and increase the quality and efficiency of tax administration of tax authorities,so as to build a harmonious relationship between tax collection and payment.