Problems In The Management Of Individual Income Tax Collection In Changning District Of Shanghai And Countermeasures

Taxation is related to people's livelihood and national development.It is not only an important tool of macro-control by the government,which affects the allocation of social resources,but also changes or adjusts the economic interests of different social subjects.Individual income tax is an important part of taxation.It has the function of adjusting income distribution and promoting social stability.In developed countries,the proportion of personal income tax in total taxation is about 30%-50%,and in developing countries it has reached 8%-12%.But our country is far from the international level in this respect,the data in 2018 is only 9%.The data of Shanghai in 2018 is 10%.As an absolutely super-first-tier city in China,Shanghai is the largest economic center city in China.The income of personal income tax accounts for about 6% of the national income tax revenue,which has strong representativeness.Changning District is the western urban area of Shanghai.In 2018,Changning District's personal income tax income accounted for about 10% of the total income tax in Shanghai.It is one of the important source areas of Shanghai's personal income tax.In recent years,the growth rate of personal income tax in Changning District of Shanghai has been relatively fast,and it has become an important source of tax revenue in Changning District.With the continuous development of economy and the continuous improvement of people's income level,the level of collection and management of personal income tax has not been improved,and it has not played a good role in regulating income distribution.At the same time,it has also caused a lot of loss of hidden personal income tax.Faced with this topic,we should make a thorough study of the current personal income tax in Changning District.It is of great significance to analyze the problems existing in the levy management,the causes of the problems,and put forward corresponding countermeasures and suggestions based on the current situation.Therefore,according to the current situation of the collection and management of personal income tax in Changning District,this paper first discusses the existing problems,points out the mismatch between the current collection and management mode and the classified comprehensive tax system,the inadequate use of credit system and the inadequate ability of individual-oriented collection and management,and then discusses the reasons for the existing problems,mainly including the law.Imperfect laws and regulations,low efficiency of tax collection and management,backward information construction of tax collection and management,imperfect tax service system and so on.Finally,the corresponding countermeasures and suggestions are put forward: on the one hand,the status of personal tax credit should be clarified in the relevant tax legal system;on the other hand,the legal provisions on the collection,reporting and use of personal tax-related information should be perfected;the computer-aided management of personal tax-related matters should be implemented;and extensive access to Article 1 should be made.Three-party tax-related information,real-time processing of third-party data,integration of existing system resources,comprehensive utilization of tax-related data of individual taxpayers;building an intelligent management system of personal tax-related risk,establishing tax rewards and penalties system,improving tax compliance;providing a variety of information-based declaration channels,optimizing the experience of declaration,providing one Sexual service can effectively improve the efficiency of tax service and make due contributions to the economic development of Changning District.