Study On The Optimization Of The Tax Collection And Management In The Operation Of The Special Additional Deductive System Of The Individual Income Tax In The XX District Of Qujing City

In 2018,China carried out a new round of reform of the personal income tax system,which is also the seventh in history,and for the first time added a special additional deduction system.In addition to the deduction of three insurances and one fund,and the basic deduction of 60,000 yuan each year,six additional special deductions are included.This fully considers the actual burden of the general public and will involve daily care and education for the elderly.And many other aspects.The introduction of the special additional deduction system is a highlight of this reform.It is the improvement of China's modern personal income tax system and an important measure to comply with the development requirements of the times.Its social significance lies in focusing on the people's livelihood issues that the people are focusing on,and implementing a tax The special additional deduction policy is of great significance in stimulating consumption potential,effectively improving and protecting people's livelihood,and improving the income distribution system.At the same time,the introduction of a special additional deduction system is both a highlight of reform and a difficult point of tax collection and management.It has made taxpayer declarations more personal and involved personal information such as family information,personal health,and housing conditions.The change of the deduction model makes tax authorities need to obtain more accurate tax-related information.This requires efficient sharing,processing,and feedback of tax-related information among various departments.In terms of tax collection and management,it will also increase management difficulties.There are also higher requirements when carrying out this work.Collection and management of taxation is a key component of taxation management and can also be considered as a key link in taxation work.However,tax collection and management are often independent of the tax system.After revising and promulgating the special additional deduction system for personal income tax,tax collection and management will not be improved by itself.In order to achieve the goal of individual tax reform,it is necessary to optimize and improve the tax collection management system,with appropriate collection and management methods as the guarantee.On the premise that a special additional deduction system has been implemented,this article selects Qujing City XX as a specific case based on tax collection and management,a special additional deduction system,and a combination of basictheoretical perspectives.Research on the existing problems of the collection and management of the special additional deduction system,such as insufficient collection and management capacity,delayed construction of information sharing platforms,insufficient protection of relevant laws and regulations,inadequate supporting systems,and difficulty in verifying the authenticity of taxpayer declaration information.Based on the actual situation,and drawing on advanced domestic and foreign advanced systems and systems,we can solve a series of practical problems in the process of tax collection and management,promote the informationization and modernization of tax collection and management,increase taxpayer satisfaction,form a scientific tax collection and management system,and improve the quality of tax collection effect.It is hoped to provide some theoretical significance and practical suggestions for the improvement of China's special additional deduction system supporting the collection and management system.