Research On The Collection And Management Of Personal Income Tax In K Count

In recent years,with the continuous development of the economy,people’s income levels have continued to improve and their living conditions become better.However,with the rapid development,the gap between the rich and the poor,the unfair distribution of income have also attracted more and more attention.As an important means of income distribution,taxation influences the effect of redistribution directly and has a profound impact on people’s sense of fairness and happiness.At the same time,taxation,as a means for the state to organize fiscal revenue,also plays an important role in raising funds for infrastructure building,consolidating national defense,and safeguarding national rights and interests.Personal income tax is one of the main taxes in my country.It has a wide range of collection groups in China,which is directly related to the final income that people get,and involves the vital interests of thousands of households.As a direct tax,personal income tax helps to enhance and cultivate citizens’ awareness of taxation,and has always been a hot topic of research by scholars and experts.In the practical process,there are many loopholes in the collection of personal income tax.According to the principle of taxation on capacity,in order to achieve tax fairness,the amount of taxation should be determined according to the affordability.That is,those with more income pay more tax,and those with less income pay less.However,in the collection and management of the tax department,due to the information asymmetry problem,taxpayers’ income is often hidden,and some taxpayers with low tax compliance conceal their income deliberately.Some taxpayers even carry out tax planning,changing the nature of their income to avoid tax,resulting in the loss of tax revenue.In the information age,with the popularization of the Internet,the speed of information dissemination has accelerated,and people’s channels for obtaining information have broadened.The news of tax evasion by some high-income earners has aggravated the public’s doubts about tax fairness and affected the credibility of the tax department.In addition to the problems existing in the tax system,the staffing of the tax department itself and the taxpayers’ tax awareness will also influence the effect of tax collection.This paper uses the literature research method to systematically summarize the advanced research experience at home and abroad,based on the theory of tax compliance and the theory of information asymmetry and combined with the theory of public administration,summarizes a series of problems encountered in the current tax system of personal income tax.China’s national conditions are very different from foreign countries,and specific problems should be analyzed in detail.The author analyzes the collection and management data of K County Taxation Bureau,and inserts vivid cases into the study to support the argument.Starting from the management subject,management methods and management object,the research is carried out,and the method of interviews is used to collect information and support argument.By analyzing the causes of the problem,it is proposed that more income information can be obtained by strengthening information sharing with other departments,improving tax awareness through various forms of tax payment publicity,improving the business ability of managers through training,and increasing incentives.Stimulate employees’ work enthusiasm and other specific optimization plans.Provide certain theoretical and practical guidance for improving the quality and efficiency of my country’s personal income tax management,alleviating contradictions in collection,reducing tax loss,and promoting social equity.