Improvement Of The Tax Administration System For Natural Persons

The report of the 19 th National Congress of the Communist Party of China proposed to promote a more rational and orderly distribution of income.In order to realize the adjustment function of taxation on social income distribution,fully embody the vertical tax burden fairness and fill the shortcomings of people’s livelihood,we must steadily promote the reform of personal income tax and natural person property taxation,and have higher the establishment and improvement of natural person tax collection and management system.Requirements.To deepen the modernization of China’s tax system reform,it is necessary to establish a natural person tax collection management system.The construction of the natural person tax collection and management system plays an important role in optimizing the tax structure,increasing the direct proportion and promoting tax equity.With the reform of personal income tax in 2019,the call for real estate tax levy is getting higher and higher.The tax authorities will fac e the problem of what kind of collection and management methods are used directly when facing hundreds of millions of natural taxpayers,how to do tax payment services and how to Improve tax compliance.The natural person tax management system in the United States has matured after more than one hundred years of development.Although there are big differences in the tax structure between China and the United States due to political differences,cultural differences and economic development stages difference,However,many advanced management experience is worth learning for the study of the tax collection and management model for natural persons with Chinese characteristics: gradually improve the natural person tax structure;build a natural person tax collection and management information platform;strictly enforce the law,improve tax compliance;improve taxpayer taxation Service mechanism;develop and strengthen the tax intermediary industry.Finally,based on the current situation of tax reform,this pap er puts forward suggestions on the improvement of the above-mentioned natural person tax collection and management system,including the construction of natural person tax collection and management information platform to meet the information processing ne eds of natural person tax collection and management,and improve taxpayer’s tax assistance mechanism to support 780 million natural person tax payment.