The Research Of New Individual Income Tax Resources Administration In Chang Zhou

Personal income tax was first levied in China in 1980.After nearly 40 years of history,the total income of individual tax in China has reached 1427.1 billion yuan by 2018.The whole development of personal income tax reflects the process of administrative system reform in China.With the rapid developing of Chinese economic,personal income tax plays an important role in redistributing income,stabilizing macro-economy and realizing social equity.In 2018,Chinese Gini coefficient was 0.468,indicating that individual income tax in tax regulation has encountered a bottleneck under the new economic system.At the same time,the proportion of personal income tax in the total national tax revenue is only 7.79% in2018,which shows that the development of personal income tax in China lags behind the overall economic growth.Due to the complexity of economic development,personal income trends to be more diversified and concealed.In 2018,Chinese personal income tax carried out a new round reforming to make sure of social fair distribution and the principle of quantitative taxation.The tax system adopts a hybrid method combining comprehensive and classified tax systems for the first time,and special additional deduction,optimizing the tax rate range as the highlight.The new personal income tax system puts forward new requirements for the means and methods of tax source management.Based on the data collection and management of ChangZhou City,this paper will uncover the problems existing in the new tax system with the implementation of the new personal income tax,such as the weak means of tax source management,the low level of informatization,the incomplete implementation of withholding means,and the lack of collection,and further analyze the internal reasons for the low quality and efficiency of tax source management.In the aspects of information asymmetry between tax collectors and payers,insufficient in tax legalization and tax system design,etc.In order to adapt to the needs of the new personal income tax reform and improve the quality of tax source management,it is necessary to build a comprehensive natural person information system,improve the ability to make good use of internet data;strengthen the construction of tax law,increase the punishment of tax violations and carry out cash payment control;establish a key tax source management system for natural persons,and focus on monitoring the change of high-income sources.We are going to form a scientific,complete and sustainable tax source management system of individual income taxthrough perfecting the legal tax system and strengthening the information and establishing the framework.