Studies On The Collection And Management Of Natural Person’s Comprehensive Income Under The Background Of Personal Income Tax Reform

The Government Work Report of the 2021 and the NPC clearly stated that the government will continue to implement the policy of reducing taxes and fees,implement new structural tax reduction measures,and put the tax reduction in place,demonstrating the government’s determination and attitude to reduce taxes and fees.During the two sessions,member of the National People’s Congress Dong Mingzhu,chairman of gree electric appliances,proposed raising the tax "threshold" to 100 million yuan,representatives from all walks of life also call for further reform of the personal income tax from such aspects as continuing to raise the starting point and lowering the top tax rate,at present,it is a problem concerned by all circles of society.Personal income tax plays an important role in adjusting income and promoting economic development.It is a tax that people from all walks of life pay attention to and is closely related to each individual.The individual income tax law of the people’s Republic of China(the Seventh Revised Edition),which is officially implemented on January 1,2019,is not only the most powerful,the most extensive and the most influential individual income tax reduction and fee reduction measure in China so far,but also a landmark reform of China’s individual income tax system.This reform marks the initial formation of a new personal income tax system combining comprehensive and classification in China.It is the first attempt of the final settlement of personal income tax of natural persons in China.It can better play the regulatory role of personal income tax in income distribution,and marks that the collection and management of comprehensive income of natural persons in China has entered a new stage.So,what is the effect of the reform of individual income tax in the Grassroots Tax authorities? Does the collection and management of natural person’s comprehensive income achieve the expected effect?This paper is mainly divided into seven parts: the first chapter introduces the research background and significance of the topic,the research status at home and abroad,the research methods and innovation of the paper;the second chapter describes the related concepts of personal income tax,comprehensive income of natural persons,public management,risk management and other theories involved in this paper;the third chapter starts from the development process of personal income tax in China,and analyzes the problems This paper analyzes the effect of the reform,which paves the way for mastering the current situation of comprehensive income tax collection and management of individual income tax in China;the fourth chapter conducts in-depth field research in G district tax bureau to master the current situation and existing problems of comprehensive income tax collection and management of natural person;the fifth chapter mainly analyzes the original words of the problems;the sixth chapter focuses on perfecting the collection and management law and system,and innovating individual income tax Finally,the paper summarizes and prospects the full text.