Research On The Administration Of Personal Income Tax Collection In Suzhou City

Personal income tax is a kind of taxation that the state organizes financial revenue and regulates personal income distribution.It focuses on people's livelihood and reflects fairness.At present,a series of reforms have taken place in our individual income tax system,the tax system has been transformed,the structure has been adjusted,and the corresponding collection and management mode has also changed.Therefore,the tax authorities have to face the problems of collection and administration that ensue one after another.Taking Suzhou as a sample,this paper analyzes the problems existing in the collection and management of individual income tax,that is,the less comprehensive of enterprise withholding,the low efficiency of tax collection and administration,the deficiency means of monitoring high-income people,and the deficiency monitoring of tax sources.The lack of evaluation mechanism,the lack of punishment and so on,and the deep exploration of the causes of the problems are mainly caused by the imperfection of the personal income tax system,the lack of deep sharing of information,the weak consciousness of the taxpayer,and the inadequacy of the tax service.