Suzhou Industrial Park Individual Income Tax Collection And Administration Problems And Countermeasures Research

Since 1950,when China began the individual income tax legislation and the collection and administration practice,Individual income tax has become the third largest tax in China,As one of the important pillars of fiscal revenue,individual income tax is levied on the national economic flow,and it is the main form for the government to participate in income distribution.In fact,there are still many problems in the individual income tax collection and management at different levels.In the process of law enforcement,tax authorities either do not talk about ways,are simple and crude,or are too "humane",making it difficult for taxpayers to take the way of self-declaration.At present,the traditional tax collection and management model,which centers on the withholding and payment of individual income tax by the payer,has been unable to meet the demand for the collection and management of individual income tax by natural persons.Due to China's special national conditions,the complexity of individual income tax collection and management environment is more than that of any developed country in the world where individual income tax is the focus of collection and management.The income distribution of residents will be unbalanced for a long time.Therefore,it is necessary to work out the individual income tax collection and management mode consistent with China's actual national conditions.The research object of this paper is the collection and management of individual income tax of suzhou industrial park tax bureau.Based on the collection and statistics of the specific data of individual income tax,this paper adopts the method of literature research,in-depth interview and comparative analysis to study the problems in the collection and management of individual income tax.Combining the real experience of the author work in revenue,to select representative strong tax officials as object communication,personal income tax collection and management in suzhou industrial park is discussed the existing problems and tries to research and analysis,finally the evaluation on our country's current withholding system,summarizes its low taxpayers' tax consciousness and law consciousness,the tax authorities to tax collection and administration informatization construction is relatively backward,lack of effective means of discipline in the management of the natural problems,cadres of tax collection and management level,etc.Although the individual income tax system of some developed countries is very different from that of China,the existing tax collection and management experience is still worthy of our reference.This paper extracts effective tax collection and management methods in line with China's actual conditions.Finally,some Suggestions on strengthening the collection and management of individual income tax in suzhou industrial park are put forward by analyzing and comparing the collection and management methods of individual income tax in developed countries.Based on the actual situation of individual income tax collection and management in the tax department of suzhou industrial park,this paper fills in the theoretical gaps in the previous research on the collection and management of individual income tax in the grassroots tax authorities,and enhances the pertinence and operability of the Suggestions in this paper.