Analysis Of The Status Quo And Countermeasures Of The Compliance Level Of Individual Income Tax In China

In order to explore the current status and existing problems of China's current personal income tax compliance level,this paper briefly introduces the research background and significance in the first chapter,and summarizes the relevant research results at home and abroad.this paper conducts a theoretical analysis of the impact factors of individual tax compliance in the second chapter,and refines the impact factors into subjective factors of taxpayers,tax environment,taxation system,and tax collection and management.the relevant questions of the questionnaires were targeted from the above four aspects,and the collected questionnaire data were analyzed in detail to reflect the personal income tax compliance in China.Level status and problems.in order to further strengthen the realistic significance of the paper,this article selects a typical case in which a company evades personal income tax and strives to reflect the current level of compliance of individual taxpayers in China through a “questionnaire + case” form.The third part of the third chapter summarizes the questionnaire findings and the problems reflected in the case analysis and summarizes them from the point of view of the taxpayers themselves and the tax authorities.The fourth chapter excavates the underlying causes of the above six issues,so as to improve the pertinence and accuracy of the measures proposed in this paper to solve the problem of the low level of personal income tax compliance in China,that is,to speed up the construction of the "three phases of the Golden Tax".On the basis of further optimizing the taxation environment in the country and raising the taxpayer awareness of their own citizens,and strengthening the initiative of taxpayers to apply for timely and full payment of personal income tax in an effort to reverse the current low level of personal income tax compliance in many aspects.