Study On The Issues And Countermeasures Of Individual Income Tax Collection And Management Under The Background Of Reform

The reform of the national tax collection and management system and the reform of the personal income tax system are the two major points of taxation work in 2018.Under this background,the national taxation and local taxation agencies will be merged,and an efficient,standardized and unified tax collection and management system will be formed;the personal income tax system will also be classified.The change from tax system to classification and comprehensive mixed tax system has increased the special additional deduction related to the daily life of residents,which is more in line with the principle of tax fairness.Obviously,personal income tax is the most direct tax type for residents,and the system design has been perfected.However,there are still many practical difficulties in the implementation of the system,that is,the collection and management of personal income tax.This article is divided into five chapters.The first chapter is the introduction,which introduces the background and significance of the research in general.The background of this paper is two major events of taxation work in 2018: the reform of the national tax collection and management system and the reform of the personal income tax system,discussing the experts and scholars at home and abroad.The research results of income tax collection and management introduce the research methods and theoretical foundations used in this paper,and on this basis,explain the main innovations and deficiencies.The second chapter is a basic overview of personal income tax.It analyzes several related concepts of personal income tax collection and management in this paper.It focuses on the following three frameworks: collection and management tools,collection and management,collection and management,and collection and management methods.The three functional orientations of personal income tax and three taxation models.The third chapter analyzes the reform of personal income tax collection and management.The personal income tax reform in 2018 is unprecedented.The four aspects of the collection and management tools,the main body of collection and management,the object of collection and management,the basis of collection and management,and the mode of collection and management have all been greatly adjusted.The fourth chapter discusses the dilemma faced by the new personal income tax in the current implementation process.The collection and management tools are relatively closed,the main problems of the collection and management are frequent,the collection and management objects are unreasonable,and the collection and management methods are loopholes.The fifth chapter is based on the current reality of China,and discusses the optimization suggestions of individual income tax collection and management.It can continuously improve the collection and management tools,make full use of the big data platform to integrate multi-party data,establish a natural person tax payment credit system,improve the supporting system construction,and strengthen the construction of the main body of the collection and management.At the same time as the staffing of the organization,the establishment of a personal income tax full-time organization to make the tax management more refined and scientific;strengthen the management of the collection and management,introduce tax returns for families,focus on high-income people,and improve taxpayer compliance;Gradually improve the mode of collection and management,reduce the frequency of declarations,increase the punishment for illegal acts,increase the reporting incentive system,and promote the rationalization of the collection and management methods.