Research On Existing Problems And Countermeasures Of Personal Income Tax Collection And Administration In N District Taxation Burea

With the continuous development of the national economy,the income level of the people has gradually increased,and the income has shown a trend of diversification and complexity,so the supervision of the income of natural persons has also brought severe tests to the tax authorities.The report of the 20 th National Congress of the Communist Party of China proposed for the first time to "standardize the wealth accumulation mechanism",that is,to standardize the order of income distribution through the individual income tax system,and achieve common prosperity at an early date.The study of the collection and management of individual income tax is one of the important topics of the current work of the Chinese government,and the whole text is carried out according to the basic links of collection and management,and is studied in the logical order of collection management,tax collection,tax payment services,and supervision and inspection.Firstly,the current situation of individual income tax collection and management in District N is studied,including the organizational structure of tax authorities,the professional ability of tax personnel and the implementation status of collection and management,and the problems existing in the collection and management of individual income tax of District N Taxation Bureau are analyzed and summarized,including poor quality and efficiency of collection management,imperfect tax collection system,low satisfaction with tax payment services,and weak supervision and punishment.Secondly,the main reasons for the problems in the collection and management of individual income tax of the N District Taxation Bureau are analyzed,the specific reasons are that the collection management system is not perfect,the professional ability of tax collection is insufficient,the concept of tax payment service is lagging,and the supervision and punishment system needs to be improved.Finally,feasible operational measures are proposed,including specific implementation measures to improve the level of tax collection and management of tax authorities,establish a sound comprehensive tax collection system,improve the level of tax payment services,and improve the supervision and punishment system.