Research On The Tax Collection And Management Of Natural Persons In Changzhou Tax Bureau

Individual income tax is an important means for the government to organize fiscal revenue and regulate income distribution.It is closely related to the vital interests of hundreds of millions of people.Since the establishment of the individual income tax system in 2019,the tax collection and administration of natural persons has not only realized a major change in the tax system mode,but also changed the service mode of natural persons' tax collection and administration.In order to fully implement the tax system,we must speed up the improvement of the tax collection and management.Improving the tax collection and management of natural persons plays a positive role in the smooth implementation of the new individual income tax system,the optimization of tax structure and the improvement of tax compliance.Based on the new public service theory,the tax compliance theory and the performance management theory of the public sector,this paper focuses on how to improve the natural person's tax collection and management level of changzhou tax bureau.First of all,based on the perspective of tax contribution,this paper makes a quantitative analysis of the current situation of natural person's tax collection and management in changzhou taxation bureau.This paper finds that the changzhou taxation bureau does not strictly collect and manage natural person's non-wage income,and the collection and management method adopted by changzhou taxation bureau is too simple,which generally leads to the problems of low level of tax management and service.Secondly,it analyzes the reasons from the challenges brought by the reform of individual income tax,the credit system of natural person taxpayer and the level of its own collection and management.In addition,the author draws on the experience of natural person tax collection and management in meide and other countries.At last,the author puts forward some Suggestions on how to improve the position allocation of changzhou tax bureau,the mode of personal tax declaration,the level of information-based tax collection and management,and the tax payment service.It is hoped that the research results summarized based on the exploration of the characteristics of the grass-roots level can provide some theoretical reference for the development of the grass-roots tax collection and administration work,and provide relevant case references for other regions in the development of relevant studies,so as to provide useful Suggestions for the improvement of the natural person's tax collection and administration of the grass-roots tax authorities.This paper has 5 figures,5 tables and 52 references.