Research On The Management Of Comprehensive Income Collection Of Personal Income Tax In H District

During the process of Reform and Opening-up,China has formulated and promulgated the《Personal Income Tax Law》to adapt the specific requirements in the market-oriented economy development.The value and significance of personal income tax have always been a key topic of discussion.It has an important effect of adjusting social income and conducting secondary distribution.Meanwhile,the collection of personal income tax affects individual disposable income to a certain extent.Scientific and reasonable individual income tax collection can adjust the gap in income distribution and play a positive role in promoting the sustainable development of Chinese economy.On December 18th,2018,the fourth amendment of Order No.707 of the State Council of People’s Republic of China adjusted the basic deduction of personal income tax to 5000 yuan and revised the original nine-level tax system to seven-level tax system,besides canceled the tax rates of 15%and 40%.This amendment as well expanded the scope of the two low tax rates of 3%and 10%,expand the coverage of highest tax rate of 45%.Moreover,the amendment combined wages and salaries,labor remuneration,royalties,merger of contribution fee,put forward the concept of comprehensive income,comprehensive declared and remitted the relevant income of the previous year in the following year.In this way,it can not only reduce the tax burden of low and middle income groups to a certain extent,improve the income of low-income groups,but also alleviate the long-term accumulation of social contradictions,which is more fair and reasonable in terms of tax burden.Under this background,this paper using the collection and management data of comprehensive income of personal income tax in H district in 2020 and 2021,makes an study of experience on the collection and management of comprehensive income of personal income tax since the implementation of new tax law in 2018.Discussing and analyzing the questions of linkage between withholding tax,provisional tax and final settlement in system design,calculation method,collection and management system caused by different income composition and income sources.Furthermore summarizing other common problems emerging in the process of comprehensive income collection and management by tax institutions,deeply analyzing the causes of the problem.Meanwhile trying to put forward solutions by practical problems existing in the collection and management of comprehensive income of individual income tax in H District by combining with the experience of personal income tax collection and management from China and abroad.