Research On Individual Income Tax Collection And Administration Monitoring In Zhuozi County

Personal income tax is an important part of China’s direct tax system and plays a pivotal role in promoting the modernization of national governance system and governance capacity.Due to the characteristics of personal income tax,such as large amount of tax-related information,many departments involved and complex collection and management process,personal income tax has very high requirements for tax collection and management.However,tax collection and administration is not only a simple process of law enforcement,but also a process of reflecting the public opinion of tax law.As the source of tax collection and administration,tax collection and supervision work highlights its importance in tax collection and administration.According to the economic aggregate data of Zhuozi county in recent years,it is found that the collection and monitoring work has provided a favorable starting point for the steady economic development of the county and the smooth promotion of individual income tax collection and management.In years of tax work,Zhuozi County Tax Bureau has accumulated rich experience in the collection and management of individual income tax,innovated unique regulatory measures,and achieved relatively good results in the process of management.However,compared with the requirements and objectives of the new tax collection and management reform,Zhuozi County Tax Bureau still has many deficiencies in the process of personal income tax collection and management,which affect the quality and efficiency of personal income tax collection and management.In this thesis,Zhuozi County Tax Bureau as the research object,starting from relevant concepts and theories,on the basis of studying a large number of individual income tax collection monitoring issues,combined with the method of questionnaire and field research Zhuozi county individual income tax collection monitoring issues to carry out research.Research in Zhuozi after monitoring the status quo,the taxation authority of personal income tax on the degree of information construction,risk management,personal income tax shall be levied individual income tax collection of business processes,main problems,such as collecting service level by using the theory of tax compliance,risk management theory,business process reengineering theory the cause of an in-depth analysis,And reference to the successful cases of individual income tax collection and management in foreign and domestic counties,put forward the corresponding countermeasures and suggestions.This thesis intends to make a series of theoretical and practical studies on the basis of personal income tax collection and monitoring,and reflect the problems existing in the overall collection and management work of Zhuozi County Tax Bureau,so as to contribute to improving the quality and efficiency of collection and management of Zhuozi County Tax Bureau...