Current Situation And Improvement Countermeasures Of Individual Income Tax Collection In Huai'an City

Individual income tax is an important part of the financial revenue and tax system and has a significant function of adjusting social income.Along with the development of China's economy,it has promoted the continuous increase of people's income.In this process,the inequality of income and the widening income gap need to include the adjustment and balance of taxation.With the development of social economy,China's individual income tax has shown a rapid growth trend in recent years,and its adjustment effect on social income has been better shown.On the one hand,it can stabilize social income and make appropriate adjustment;on the other hand,it can stimulate residents' consumption,effectively expand domestic demand and ensure social equity.From this point of view,the collection of individual income tax management problem also has an important social role.In addition,due to the deficiencies of individual income tax,the development of diversified income channels,and the deficiencies in the control of personal income information,the problem of individual income tax collection and management in China has become more and more prominent.Therefore,it is more important to study the collection and management of individual income tax in China.The paper focuses on the actual situation of huai 'an city,adopts the documental analysis method as the research method,takes the collection and management of individual income tax as the research object,and focuses on the analysis of the development of individual income tax in huai 'an city.First of all,it introduces the basic concepts of personal income tax,the mode of personal income tax collection and management,and the theoretical basis of public management in personal income tax collection and other related concepts,including research background,topic significance,domestic and foreign research trends,research ideas,methods,research difficulties,and innovations..Understand the current status and issues of individual income tax collection and management in Huai'an City,including the methods and focus of individual income tax collection and management.Analyze the current problems and causes of individual income tax collection in Huai'an City.Investigate and summarize the experience of individual income tax collection and management in developed countries,and learn from the experience of individual income tax collection and management in developed countries,and provide a reference for the improvement of individual income tax collection and management in Huai'an City.Suggestions for further improving individual tax collection laws and regulations and systems,includingconstructing an efficient tax collection system,realizing information sharing,improving the enforcement of tax authorities,strengthening the ability of law enforcement personnel,innovating personal income tax collection policies,protecting taxpayers' rights and interests,and cultivating taxpayers to pay taxes awareness,severely crack down on tax evasion,and we are looking forward to the direction and strategy of personal income tax collection and management in China.