Study Of The Taxation Potential Of Natural Person

China is currently in the period of economic development,the economy is generally down,and Chinese enterprises directly bear 90% of all taxes,and the pressure of enterprises is huge.It is an increasingly urgent need in China to develop the tax collection and management potential of natural persons and reduce the burden on enterprises.In 2019,the tax reform was the largest in recent years.The reform of tax collection and management of natural persons in China has embarked on a fast track,and the research on the tax collection potential of natural persons is just the right time.The first chapter of this paper theoretically defines the related concepts of the taxation potential of natural persons and makes a theoretical analysis.It is proposed that under the current tax system in China,the tax collection and management directly targeting natural persons is relatively lacking.The personal income tax system has its drawbacks when being designed and implemented.The property tax system has long been absent,and the natural person's tax collection and management potential needs to be developed.The purpose of natural person tax collection and management potential development is not to exploit citizens with heavier taxes but to make the tax burden more intuitive and reasonable through the adjustment of the tax structure between enterprises and natural persons.Then,in the second chapter,the distribution estimation method is used to measure the tax collection and management potential of natural person tax from two perspectives,and the specific value of the natural person's tax collection and management potential is obtained.In the third chapter,this paper analyzes the difficulties of employing the taxation and management potential of natural persons in China from the perspective of personal income tax and property tax,mainly due to the lack of relevant systems,insufficient taxation information and lack of corresponding supporting measures.The stone of other mountains can be used to attack jade.In the fourth chapter,this paper draws on the tax collection and management system of developed countries such as the United States and Germany.It is believed that foreign tax identification number system,third-party information sharing platform and real estate tax system are worthy of reference.Finally,this paper proposes that in order to establish a perfect natural person tax collection and management system,we must first establish a sound taxation system that includes multiple income taxes such as personal income tax,social security tax and real estate tax.In addition,corresponding supporting measures should be established to improve the processing and collection of tax-related information.Finally,a corresponding evaluation system should be established to urge taxpayers to voluntarily pay taxes.