Research On Individual Income Tax Collection And Management Of Xuzhou

With the rapid development of Chinese socialist market economy,the economic level of our country is gradually integrating into the stage of globalization.At the same time,the natural person’s tax base is also being strengthened,so improving the level of individual income tax collection and management has become the top priority of current tax work.The thesis based on the current situation of individual income tax collection and management in Xuzhou,combined with the actual work,based on the theory of tax compliance,fair taxation theory and optimal tax system theory,and through literature analysis,questionnaire,data analysis and other thesis methods.According to the results on how to further improve the level of individual income tax collection and management in Xuzhou.First of all,through the preliminary investigation and analysis of the individual income tax collection and management work in Xuzhou,the current situation of individual income tax collection and management work is expounded.Secondly,it puts forward the problems faced by the collection and management of individual income tax,and makes an in-depth analysis of the problems existing in the work,such as the imperfect construction of the tax authority,the complex situation of the objects of collection and management,the inadequate tax supervision and punishment,and the poor access to tax-related information of natural persons.Finally,by drawing lessons from the valuable experience of developed countries and advanced regions and based on local data analysis and other methods,the thesis puts forward optimization countermeasures in many aspects,such as the self-construction of tax authorities,consolidating the basis of individual income tax collection and management,perfecting the supervision mechanism of individual income tax,promoting the information construction of tax management,integrating tax-related data and strengthening the cooperation between departments.The thesis results summarized by the individual income tax collection and management practice exploration in Xuzhou hope to provide certain theories and experience reference for the individual income tax collection and management work in other regions,solve the problems existing in the process of individual income tax collection and management,better promote the development of tax reform,and maintain the order of tax development.