Study On Countermeasures Of Strengthening Collection And Administration Of Personal Income Tax

With the rapid development of China's economy,the personal income of the residents in China has increased significantly.As a result,China's personal income tax has been greatly increased.And it has become one of the fastest growing taxes in China,playing an increasingly important role in the process of national organization income.However,the rapid growth does not mean that China's personal income tax collection is good.On the whole,the loss of personal income tax in China is serious,and the contribution rate to the total tax revenue is still low,and the regulation of income distribution has not been given full play.Therefore,it is of great significance to strengthen collection and administration of individual income tax,whether it is from the income of the national organization or the fair distribution of the country.From the perspective of the grass-roots tax bureau,this paper studies the problem of personal income tax collection and administration,taking Nankai District of Tianjin as an example,and also reviews the measures taken by the district to strengthen collection and administration of personal income tax,including four aspects: withholding,self-declaration,tax service and internal management.At the same time this paper verifies the effect of personal income tax collection and administration in the region by means of measuring the ratio of tax effort,and thus leads to the consideration of the problem of the personal income tax collection and administration of the basic tax bureau.Through the case study of Nankai District,we found that in the personal income tax collection process,the grass-roots tax bureau shows many problems,such as lowexecutive power,low-tax inefficient supervision,low-tax compliance and lessinformatization construction.In order to increase revenue collection capacity,through drawing lessons from foreign advanced administration experience,this paper proposes some countermeasures from three aspects,including the optimization of tax administration,improving tax administration and improving the level of tax compliance.