Research On The Administration Of Individual Income Tax Collection In Luzhou City

Personal income tax is an important tax category in China’s "direct tax",an important source of national organization financial income,and an important financial means to regulate the distribution of personal income.It is a major event for the country to ensure people’s livelihood and promote fairness to formulate a good personal income tax policy and standardize the collection and management of personal income tax.In 1980,China first proposed individual income tax legislation and formulated the "Individual Income Tax Law of the People’s Republic of China" at the Fifth National People’s Congress.As the economy develops and the tax system continues to improve,individual tax laws and supporting regulations are constantly revised and updated.In 2018,the seventh revision of the Decision on Amending the Personal Income Tax Law of the People’s Republic of China was passed.This revision is the largest,most extensive,and wide-ranging change in the personal income tax law in recent decades.It proposes a new personal income tax system and also adjusts the personal tax structure.This individual income tax reform is a major test of the country’s ability to collect and manage comprehensive income tax,and how grassroots tax authorities implement individual income tax collection and management policies is also an important issue.Taking Luzhou City as an example,this paper studies the current situation of collection and management of grass-roots tax authorities after the reform of individual income tax,analyzes the reasons for the formation of collection and management problems,and puts forward reasonable suggestions.It is mainly divided into five parts.The first chapter is the introduction,which generally introduces the background and significance of the topic,the research status at home and abroad,the research methods and objectives,and the innovation;The second chapter clarifies the concepts and theories related to personal income tax,and expounds the theories of "information asymmetry and tax compliance";The third chapter analyzes the current situation of Luzhou residents’ comprehensive income tax collection and management from the perspectives of "collection and management subject","collection and management system" and "collection and management object";The fourth chapter makes an in-depth investigation and summary of the common problems of individual income tax collection and management in tax authorities;The fifth chapter,based on the reality,puts forward feasible suggestions from the aspects of optimizing the collection management system,reducing the inspection cost,improving the collection and management efficiency,upgrading the collection and management tools,and strengthening the information exchange.Finally,the full text is summarized and prospected.This study aims to put forward reasonable suggestions from the perspective of collection and management to improve the tax contribution of Luzhou’s personal income tax,avoid tax losses and improve people’s tax awareness.