Research On The Disorder Of Collecting Personal Income Tax From The Collaborative Governance Perspective

In the new Individual Income Tax Law of the People’s Republic of China(hereinafter referred to as the Individual Income Tax Law),which implemented on January 1,2019,the basic annual deduction standard for individual income tax has been raised to60,000 yuan and a special additional deduction policy has also been implemented,in order to improve people’s livelihood and adjust the status quo of domestic income distribution.At the same time,for the first time in the reform of individual income tax,the annual individual income tax settlement was conducted;it marks a new stage from corporate tax administration to natural person tax administration in China,which is an important turning point in the development of China’s individual income tax.The tax practice in the past three years shows that the adjustment effect of the new individual income tax reform on high-income groups is limited.The increase of basic deduction expense makes the average effective tax rate decrease,which has a negative effect on the income redistribution capability of individual income tax.On the one hand,there are frequent cases of individual income tax evasion;on the other hand,the annual settlement has brought a series of new problems to individuals and tax departments after the implementation of the reform.In this context,through the description and analysis of household survey data,tax revenue and policy status,it’s found in the study that individual income tax is obviously unbalanced in the collection of different types of income.At the same time,due to the numerous and complex tax policies which are hard to understand,the weak tax compliance of the social main bodies,as well as the difficulties in collection and verification of special additional deduction information and other practical factors,the adjustment function of individual income tax is obstructed.The perspective of collaborative governance is helpful to explore the problems of individual income tax,and is also the theoretical support and optimization focus for improving the reform of individual income tax.The lack of smooth information transmission between government departments and social main bodies,and the lack of rigorous tax policies which leads to the difficulty in effectively restricting the illegal behaviors of taxpayers,are the main cause of overall weak tax compliance and frequent occurrence of tax disorders in China today.Various internal functional sections within the government “privatize” relevant data out of their own interests,which leads to the existence of compartments and divisions among different data bases,whereas it greatly hinders the realization of digital governance efficiency.Therefore,the reform of individual income tax should be optimized from four aspects:strengthening the co-governance consciousness,establishing a digital co-governance platform,strengthening information interaction,and perfecting the legal system for tax services.It aims to accelerate the improvement of the individual income tax governance system to meet the needs of social development and people’s livelihood,promote the fair collection of individual income tax,and realize the modernization of tax governance capacity along with the function transformation of the tax departments.