A Study On The Implementation Of Individual Income Tax Reform Policy In A City Of Yunnan Province

In August 2018,the personal income tax law was revised to clarify the full implementation of the new personal income tax law and a series of reform policies from January 1,2019.This revision of the tax law has taken another important step to promote the better and faster development of China's economy,improve people's living standards,and speed up the modernization process of national governance and tax governance capacity.This paper takes the reform of personal income tax in China as the background,from the perspective of tax department,taking the problems in the implementation of reform policy as the research object,using the Smith policy implementation process model,combined with the implementation of personal income tax reform policy in a city,Yunnan Province,to find out the problems in the implementation of the policy,and in-depth analysis of the causes of the problems.Through research and analysis,it is concluded that in the process of implementing the reform policy,the implementation effect of the policy is greatly reduced due to the problems of the tax department's symbolic and additional implementation of the policy and the taxpayer's inaccurate and incomplete implementation of the policy.Finally,in view of the problems in the implementation,starting from the policy itself,the implementation subject,the policy object,the policy implementation environment and other aspects,by drawing on the advanced experience of the international and domestic,combined with the actual work,it is proposed to improve the individual income tax policy,improve the policy implementation level of the tax department,enhance the awareness and ability of taxpayers to participate in the policy implementation,and build a good policy implementation ring It is hoped that the specific countermeasures,such as environment,will be beneficial to the implementation of the reform policy.