Research On The Difficulties And Countermeasures Of Personal Income Tax Collection And Management In Suining

Personal income tax is a direct tax which is collected by the taxable income obtained by individuals.It has the function of adjusting the income of the residents and organizing the revenue of the government.Since the reform and opening up,as the level of national income has been greatly improved,the way to obtain income is increasing,and the income of individual income tax in our country is growing rapidly.The proportion of the income in our country is more and more large,but there is still a big gap compared with the developed countries and some developing countries.The income adjustment function of income tax has not been fully reflected.To some extent,the collection and management of personal income tax has a high cost of tax collection and administration,but low efficiency of collection and administration.Therefore,how to improve the current situation of personal income tax collection and management and improve the efficiency of tax collection is of great significance to the full play of the income of individual income tax and the adjustment of the function of residents’ income.The collection and management of individual income tax in China is responsible for the unified responsibility of the tax authorities.It is of great social and practical significance to improve the personal income tax collection and management system and improve the income status of individual income tax.Suining is located in the hinterland of Chengdu and Chongqing,the middle reaches of the Sichuan basin and the middle reaches of the Fujiang River.It is an important part of the Chengdu Plain Economic Zone.In 2017,personal income tax has become the first major tax of local tax in Suining,which accounts for 13.4% of the local tax revenue,and the individual income tax in Suining plays an important role in the local tax system of the city.In recent years,Suining’s personal income tax has increased rapidly,and the proportion of personal tax in the local tax revenue has been increasing.Three projects,such as personal salary,salary income,property transfer income and individual industrial and commercial income,are the main income tax items in Suining.Strengthening the collection and management of individual income tax is an important means to realize the tax administration according to law.It is also the duty of the tax department of Suining to collect taxes and collect taxes for the people.This paper analyzes the status of personal income tax collection and management in recent years aswell as the exploration and performance of personal income tax collection and management in Suining,and analyses the problems faced in the collection and management of personal income tax in Suining in recent years,and finds out the deep reasons for the problems in the personal income tax collection and management,and put forward the countermeasures.By analyzing the current situation of the collection and management of Suining’s personal income tax,this paper finds out the existing problems and causes,and puts forward some suggestions to improve the collection and management of Suining’s personal income tax.This article holds that the tax department of Suining should strengthen the construction of its own institutions,improve the quality of the personal income tax collection and management personnel,establish the contribution mechanism of tax information,strengthen the punishment of the illegal act of tax,and take measures to optimize the service of the tax propaganda.