Problem And Countermeasures Of Individual Income Tax Collection And Management In Shenyang City

Individual income tax,as the largest component of local tax revenue in China,plays a more and more important role in adjusting income distribution and ensuring social justice with its function of Tax Adjustment.With the growth of domestic residents' income and the diversification of income type,deficiencies on the collection and management of the individual income tax have gradually increased.Compared with 2014,in 2015,the urban per capita disposable income of Shenyang,the rural per capita disposable income of Shenyang and the total amount of tax revenue have all increased.Though the disposable income of residents and the revenue of the individual income tax have both increased,there are still deficiencies existed in the collection and management of the individual income tax.The main problems are the limitation of individual income tax collection scale,the formalism in the collection and management service,and,the inadequacy of the reward system and penalty mechanism in the collection and management of the individual income tax.The origin of these deficiencies contain that the lack of right tax consciousness for taxpayers,the asymmetry between the tax payment and tax requirement,and the insufficiency of reward and punishment system for tax authorities,plus lacking of a sound tax information collection and interaction system.Through innovating new means of publicity,and extending the range of propaganda,strengthening the power of promoting personal income tax,bringing forth new ideas to the traditional taxes service,enhancing online taxation service,improving the taxation service system of tax authorities,and attaching the importance of taxation management,transforming tax authorities'tax management idea from 'supervision,oriented to 'service' oriented,perfecting the reward and punishment system,and enlarging the force of supervision,establishing the taxpayers' information and data collection system,and their connected system,improving the information sharing mechanism and related countermeasures to solve the deficiencies that exist in Shenyang's personal income tax management.Analyzing the tax situation and residents' income condition of Shenyang in the recent two years,plus in light of the reality,countermeasures that may become feasible and practical theoretical basis will be summarized and raised to contribute to the collection and management of individual income tax in Shenyang.