Research On The Collection And Management Of Individual Income Tax Under The Background Of It's Reforming

The newly revised individual income tax law maximizes the opinions of all sectors of the society,at the same time,it brings unprecedented challenges to Individual income tax collection and management of the tax department.the challenges that is evident in The huge and flowing of management objects;The distribution of tax sources can be all over the country and is very difficult to control;Its Comprehensive collection of multiple items?Complex deductions before tax?Tax-related information is difficult to obtain and verify?Compliance with tax laws is weak,meanwhile,There are few ways to promote compliance with the tax law.How to deal with the above challenges effectively is the focus of this paper.The article takes the new income tax after the seventh reform as the writing background,collection and management is its research object,Based on zhushan district personal income tax data,used Literature research,data research and so on.The specific content of individual income tax reform was clarified,Elaborated the challenges the tax authority will face after the reform,analyzed The present situation of individual income tax collection and management in zhushan district tax bureau,find it exists the problem that is Income fell sharply,The full declaration of all staff is not in place,Lowly in tax compliance,and Data quality is not solid,then gives a comprehensive explanation of the causes of the problems from the aspects of tax source management,the implementation of withholding declaration system,tax awareness,and the access to tax-related information.At last,the article gives the proposal from the aspects of the general administration,provincial bureau,county and district bureau.It is suggest that the state administration should promote the revision and improvement of the legal system of tax collection and administration to provide institutional support for the collection and administration of individual income tax?establish a national unified individual income tax management system to clear the way for sharing natural person income information,Realize the management of natural person taxpayer blacklist to add the means of punishment;Provincial level should try to Facilitate tax payers in mobile Internet and self-service operation,and make efforts in sharing tax-related information across government departments;the primary level should strengthen training and improve the post responsibility system to improve their ability to collect and manage?strengthen communication and strengthen comprehensive tax administration,Increase publicity oftax law,Strengthen the follow-up management of withholding declaration,carry out a regular cleaning of tax-related information and data etc.