Research On Natural Person's Tax Compliance Under The Background Of Individual Tax Reform

In August 2018,China enacted a law called the individual income tax law,for one the one hand the purpose of the law-reform enacting is to relieve the burden on poor people,for another is increasing the marginal tax rates on the rich men,make the finance move to the middle-incomes,people,turn the society into a olive society.only in this way can Give play to the income regulation role of individual income tax.Through the study the relationship of individual income tax compliance and Tax authorities comply with the administration.analyzing the issue of tax authorities in the process of natural person tax collection and administration,analyze the cause and put forward feasible suggestions for collection and management,consequently achieve the expected results that Increase individual income tax compliance and reduce the risk of non-compliance.From the beginning,it will Introduces some of the basic concepts that will be used in this study,such as Tax compliance,tax compliance cost,individual income tax reform,natural person tax compliance management.These concepts will paved the way for the following research and demonstration.Then this article introduced some theories that will be applied in this study,such as Tax contract theory,overdue utility theory,tax outlook theory and tax compliance risk management theory,The influence degree of different influence factors on tax compliance is expounded.For example,Tax contract theory refers to the existence of a contract between citizens and the government,the Government provides quality public services,and the citizens should obey the tax law,this is the theoretical basis for tax compliance.A-S classical tax evasion model proposed in expected utility theory studied the effect of individual income tax rate,audit and penalty.At the end of this article analyzing the compliance of natural person's individual income tax of and the compliance management of individual income tax of W city H district.In spite of the overall individual income tax compliance situation in H district of W city,it has improved on the whole,but many problems remained,such as the quality of individual income tax declaration is not high,the management cost of individual income tax compliance is high,the law enforcement for natural persons is insufficient,and the number of self-declaration of natural persons is too low.In this paper,through the data collection,collation and analysis,explores some reasons why H district of W city does not comply with individual income tax,There are mainly four factors,such as the difficulty in collecting individual income tax information,the obvious professional individual income tax knowledge,the unreasonable allocation of individual income tax management resources,and the incomplete natural person credit evaluation system.This paper finally combined with the W city H district individual income tax collection and management practice,proposed proposals to improve tax compliance,specifically,there are four aspects: using information means to monitor taxsources,encouraging and standardizing tax agencies to participate in individual income tax business of natural persons,optimizing the allocation of individual income tax management resources,and establishing natural persons credit evaluation system.I believe that through keeping exploring and reform of the tax management system,and the gradual development of the Chinese economy,and the gradual increasing individual quality,Chinese individual income tax compliance will be greatly changed.