Research On The Collection And Management Of Individual Income Tax In XX County

Individual income tax is an important part of government revenue.As a direct tax levied on resident taxpayers and non resident taxpayers,it is connected to the people and the government on one end.It is of great significance in safeguarding and improving people’s livelihood and adjusting the income gap between residents.In 2019,the personal income tax reform is officially opened,and the tax mode has undergone significant changes.This reform is the focus of people’s livelihood,the direction of reform and the needs of the times,which has taken a key step in tax modernization.However,it is not difficult to find that,To make the personal tax reform more mature and stable,besides further improving the top-level design and clarifying the personal income taxation model and overall system,the grassroots taxation departments should also actively explore the establishment of a supporting personal tax collection and administration mechanism so that the overall structure can be implemented on the ground and the personal income tax reform can really take effect on the ground.Taking the new personal income tax policy after the reform as the overall background and from the perspective of the grass-roots tax department,XX County is taken as the research object.The theoretical basis of the research are the tax equity theory and tax compliance theory.In the process,the research methods such as literature research method,questionnaire survey method and statistical data analysis method are used,combined with my own work experience and the data related to personal tax collection and management in recent years of XX County,this thesis deeply studies and analyzes the current situation and existing problems of personal income tax collection and management of the tax department of XX County,and puts forward countermeasures.Firstly,this thesis introduces the economic environment,personal income tax income and the effectiveness of tax collection and management in XX county.Secondly,after analysis,it founds that the service level of natural person tax collection and management is not high,the quality of full withholding declaration is not high,other income is not declared or falsely declared,and the application of tax incentive and punishment is not enough.Then,the causes are analyzed in detail.Finally,based on the actual work of tax collection and management of XX County,this thesis puts forward countermeasures and suggestions from four aspects: strengthening the allocation of human resources for tax collection and management,strengthening information tax management,establishing a natural person credit evaluation mechanism and improving the internal and external monitoring system.It is hoped that the suggestions put forward in this thesis are relevant and practical,and will be a reference for future taxation departments in XX County to improve personal tax collection and management.so that the personal income tax reform can play a greater role in the goal of promoting social equity,alleviating the regional wealth gap and promoting harmonious social development.