Research On The Predicament And Countermeasures Of Tax Collection And Management Of Individual Income Tax Of Natural Persons

In 2018,the personal income tax law was amended for the seventh time.This reform of personal income tax has made historic changes.The first is the way of deduction,increased special deduction and special additional deduction,and the second is the reform of Levy mode,which adopts the new mode of combination of classification and synthesis.Both of these reforms emphasize more on the importance of taxpayers' self-declaration and tax payment,and also need perfect means of collection and management as support.However,at present,the focus of tax collection and management in our country is legal person,the tax collection and management of natural person is not paid enough attention to,and the means are not perfect.This paper mainly studies the problems and causes of the natural person tax collection and management in j district of Qingdao,and hopes to put forward the idea of optimizing the natural person tax collection and management.Using the method of Literature Research,we have consulted a large number of domestic and foreign experts and scholars on the direction and results of theoretical research under the key words of individual income tax and natural person tax collection and management,and have made in-depth study of the relevant laws and regulations,summarized the domestic and foreign expert scholar's viewpoint,forms the theory frame.By using various research methods such as questionnaire survey,interview,etc.and combining with the actual work,the present situation of the collection and management of natural persons in j district of Qingdao after the reform of individual income tax is sorted out,under the guidance of the theory of Information asymmetry,this paper analyzes the difficulties in the process of the expropriation and management of natural persons,which is mainly due to the incomplete exchange of information among various parties,and summarizes the problems in the framework of the theory of government reengineering.Through comparative analysis,this paper makes a further study on the experience of individual income tax collection and management and Natural Person Collection and management in the more mature countries such as the United Kingdom,the United States,Japan and Australia.On the basis of analyzing the causes of the problems of tax collection and management of natural persons in j district of Qingdao,and combining the advanced experience of foreign countries,in the perfection of the legal system,the enhancement of the ability of collection and management,the enhancement of the consciousness of paying taxes,the establishment of the reward and punishment mechanism,the formation of the social atmosphere,etc.,with a view to the next natural person tax collection and management system to improve the reference to provide recommendations.