Research On The Collection And Management Of Personal Income Tax In Mudanjiang City,Heilongjiang Province

Since the birth of personal income tax,it has a history of more than 200 years,and it has become the largest fiscal income tax in developed countries in the world.China's personal income tax has undergone seven revisions since its creation and development.Tax revenue has been increasing year by year,and has gradually become the third largest tax in my country.However,Fan Bingbing's tax evasion case has aroused strong concern from all walks of life,which also reflects from one aspect that there are still loopholes in the administration of personal income tax for high-income people.In the context of governing the country according to law,the tax department is required to increase tax collection and inspection.Due to the poor communication between the collection and management departments,the single means of obtaining personal information,and the lack of punishment and investigations,resulting in the loss of part of personal income tax,it is urgent to study the issue of personal income tax collection and management.Based on the above background,based on the practice of personal income tax collection and management in Mudanjiang City,combined with the internship experience of the author,starting from the relevant concepts of personal income tax and personal income tax collection and management,based on the information asymmetry theory,game theory,tax compliance theory and business process reengineering theory,use Document research,comparative analysis,empirical analysis and other methods,starting from the actual work of personal income tax collection and management in Mudanjiang City Taxation Bureau,found that there is a lack of awareness of taxpayers' independent declaration,non-salary income tax collection and management are more difficult,and the role and effect of tax audits are weakened.The quality and efficiency of personal income tax collection and management are not high.Using the analytic hierarchy process to explore the construction of the evaluation system for the quality of personal income tax collection and management in Mudanjiang City,Heilongjiang Province,and then using the fuzzy evaluation method to carry out quantitative analysis,and found the deficiencies in the personal income tax collection and management in Mudanjiang City.By drawing on the experience and technological innovations in personal income tax collection and management in the United States,the United Kingdom,Australia,Germany,the Netherlands,and domestic Shanghai,Shenzhen,Harbin,and Daqing in foreign developed countries,it is possible to increase the number of high-income people.Enlightenment such as monitoring methods,improving the ability to monitor tax sources,building a comprehensive tax revenue information system,and attaching importance to the construction of tax service systems.In view of the problems in the practice of personal income tax collection and management in Mudanjiang City,it proposes targeted countermeasures and suggestions,such as improving tax compliance,strengthening tax source monitoring,strengthening the management of tax law enforcement personnel,and continuously optimizing the tax collection and management business process,etc.Provide reference for effective collection and management of income tax.