Research On Tax Collection And Management Of Natural Persons

The listing of new tax institutions,the implementation of "three decisions",the transfer of social insurance premiums and non-tax revenues can be called the three main battles of the 2018 tax reform.With the continuous deepening of the tax reform,the taxation department has organized more types of tax revenues,more extensive coverage,more complicated contradictions,and higher organizational income requirements.With the continuous deepening of the reform of the “distribution service”,taxpayers are democratic,The demand for the rule of law,fairness,and justice is growing,and the optimization of tax collection and management services is imminent.For a long time,China's tax authorities have no programmatic regulations on the tax collection and management of natural persons.The daily tax collection and management is mainly based on the Tax Collection and Administration Law and various tax laws and regulations.At present,only the Guangdong Provincial Taxation Bureau issued the“Measures for the Collection and Management of Natural Persons in the Guangdong Provincial Taxation Bureau of the State Administration of Taxation” in June 2018.Because it is a local regulation,its impact is limited.The defects and shortcomings of tax collection and management of natural persons will bring about a certain degree of negative impact on the implementation of tax reform.Therefore,after the “reform of the camp”,the local tax authorities are actively trying to improve the tax collection and management of natural persons.The Donghu District Taxation Bureau of Nanchang City is also exploring this issue,from natural person tax-related information registration,daily declaration and collection,and natural person tax-related information collection.The practice and taxation services of the taxation department are practiced in many aspects.These exploration practices have a positive effect on improving the tax collection and management system and improving the tax compliance of natural persons,and have certain significance for strengthening the tax collection and management of natural persons in China.With the implementation of China's new "Personal Income Tax Law" and the introduction of the method of collecting individual comprehensive income,the taxation department is faced with the change of the habit of "managing enterprises" to "managing individuals";the taxation departments at all levels have a rapid ability to collect and collect taxes on natural persons.At present,China's taxation department hasnot built a complete set of tax collection and management system for natural persons.For the study of natural person tax collection and management,experts and scholars at home and abroad are more concentrated on theoretical research or the collection and management of certain taxes.This paper is divided into six parts for the tax collection and management of natural persons.The first part is the introduction,including the background significance of the research,the research status at home and abroad,after reading the research literature of experts and scholars at home and abroad,using the literature research method to analyze the tax collection and management of natural persons.Research ideas and rationalize research methods.The second part is the analysis of the taxation management theory of natural persons.Based on the research of predecessors,according to the theory of “new public service theory”,“transaction cost theory”,“information asymmetry theory” and “tax compliance theory” in public management.Analyze the factors affecting the tax collection and management of natural persons.The third part is the analysis of the status and problems of natural person tax collection and management in Donghu District of Nanchang City.The data analysis method is used to report the natural persons' self-declaration in Donghu District,the composition of natural person tax sources,the collection and use of natural person tax information,the taxation service of tax authorities,and the taxation department.The resource allocation situation is analyzed to find out the shortcomings of the current grassroots tax authorities in the natural person tax collection and management work.The fourth part is to investigate and learn the practices of other provinces in the tax collection and management of natural persons.The comparative analysis method is used to analyze the experience of other provinces in the tax collection and management of natural persons,and take advantage of them.The fifth part is based on the analysis of the above problems and the experience of the above,and proposes to strengthen the tax collection and management of natural persons.It should be based on the complete natural person tax collection and control legal system,improve the natural person tax information monitoring system,improve the internal information collection and use of the tax department,optimize the natural person tax service,Rationally configure the tax department to manage resources and other five aspects.At the same time,we should also do a good job in supporting the construction of the national credit system and improving the tax compliance of natural persons.The sixth part draws the conclusion that through the current situation of the grassroots taxation department in the tax collection and management of natural persons,it is concluded that strengthening the taxcollection and management of natural persons requires both the taxation department to do the corresponding construction and the support and cooperation of the whole society.Further enrich the research on the government's public sector management theory and taxation management theory.