Research On The Collection And Management Of Personal Income Tax In Xuanwei

Personal income tax,as the third main tax category in China,has the important function of organizing financial revenue and adjusting income distribution.At the same time,because it belongs to direct tax,the tax burden can not be transferred and has certain particularity.Therefore,the collection and management of personal income tax involves the realization of national financial revenue on the one hand,and the vital interests of the vast number of taxpayers on the other hand,which makes The collection and management of individual income tax has higher requirements for tax fairness and tax compliance,and also more stringent requirements for the daily management and law enforcement level of tax departments.Therefore,it is a useful attempt to find out the deficiencies in the daily collection and management of personal income tax,to explore a way to improve the collection and management of local collection authorities,and to reduce the loss of tax sources as much as possible,so as to serve the tax work with the theoretical knowledge we have learned.Based on the current situation of the collection and management of personal income tax in Xuanwei City,this paper uses literature research,theoretical analysis,data comparison,statistical analysis and other specific methods,This paper objectively presents the collection and management data of personal income tax in Xuanwei City in recent years,introduces the characteristics,collection and management measures and specific methods of local personal income tax,and finds that in the collection and management of tax system,collection authorities,taxpayers and social environment,there are weak implementation of full declaration and withholding system,complex tax rate structure,high maximum marginal tax rate Tax punishment means are single,illegal cost is too low,risk management system is not perfect,recognition level is low,collection and management resources are not evenly distributed,collection and management ability is not matched with collection and management needs,tax consciousness is weak,declaration behavior is notstandardized,tax evasion of high-income groups is frequent,department coordination governance system is not perfect,information barriers between departments are numerous and other issues,and tax equity theory is used Based on the theory of coordinated governance and information asymmetry,this paper analyzes the shortcomings of Xuanwei City in the process of personal income tax collection and management,and deeply analyzes the causes of these problems,so as to put forward the optimization of tax system,enhance the collection and management ability of tax collection and management organs,improve the tax consciousness of tax payers,and optimize the social collection and management environment to solve the problems of personal income tax collection and management in Xuanwei City The way.The purpose of this paper is to solve the problems in the collection and management of personal income tax in Xuanwei City,reduce the loss of tax,and reasonably avoid the risk of tax law enforcement.