Research On The Optimization Of Personal Income Tax Collection And Management In Yongchun County Of Quanzhou City

With the increasing progress of Chinese characteristics socialist market economic setup,strengthening the transform of tax collection and management setup and opening a new journey of tax modernization is to better serve the development of market subjects and help the change and promotion of industrial economy.The outline of the 14 th five year plan clearly puts forward the need to improve the modern tax revenue setup,ameliorate the tax structure,use tax revenue to help the high-quality development of the national economy.One of the focuses of the tax structure reform is to improve the immediate tax revenue setup,tune-up the proportion of immediate tax and oblique tax in the tax setup,and increase the proportion of direct tax within a reasonable range.Among an significant step is to deepen the personal income tax setup,implement comprehensive tax calculation for some tax items,optimize the tax rate structure,improve the pre tax deduction standard,and give full play to the role of personal income tax in serving social and economic growth.Nevertheless the imperfect collection and management setup and the lack of awareness of natural persons’ tax law,these are exigent questions require to be finished off,for example inadequate tax source management and increasing law enforcement risks.How to promote natural person taxpayers to know,understand and abide by the law,ensure the collection of tax sources,also push forward the sustain consummate of personal income tax collection and management toward good quality and efficiency is a problem that China’s tax departments and tax personnel must think about and solve in the collection and management of personal income tax.Using the theory of collaborative governance,combined with the correlative strategies of personal income tax,adopt the research methods of literature research,questionnaire and participatory observation,this paper deeply discusses and summarizes the current situation of personal income tax collection and management in Yongchun County,Quanzhou City.It is found that there are some problems in this area,such as weak grass-roots collection and management force,low active participation of taxpayers and withholding agents,difficulty in obtaining tax related information and the level of tax service needs to be improved.The reasons for the above problems are not only the responsibility of the tax department,but also related to the taxpayers themselves and the social collection and payment environment.Last,in view of summing up the questions and reasons of personal income tax collection and management,and using for reference advanced experience of other counties(districts),this text tries to provide a few advice for Yongchun County tax department to strengthen personal income tax collection and management from the three aspects of ameliorating the collaborative governance mechanism within the tax department,with other public and private departments and with natural person taxpayers.