Research On The Existing Problems And Countermeasures Of Individual Income Tax Reform In K District Of Dalian

In 1980,China has released the Individual Income Tax Law of the People’s Republic of China.To2018,it has undergone 7 revisions.This paper makes a brief overview of several important reforms of individual income tax in K district of Dalian.Introduce the process of personal income tax reform and analysis the changes before and after the reform,discussed the changes and effects of the individual income tax reform in 2018.The individual income tax reform in 2018 innovatively integrated the four income categories of wages and salaries,labor remuneration,writing remuneration and royalties into a comprehensive levy.The levy of comprehensive income is introduced,put wages and salaries,labor remuneration,writing remuneration and royalties into a comprehensivecollection,also increase the exemption limit,from 3000 to 5000.Optimized the composition of tax rates,the gap between the low tax rates of 3% and 25% will be expansion.All the change of individual income tax law was tremendous and it has achieved remarkable results.But we also found out there are still some problems with reform.This article developed,distributed,integrated and analyzedthe questionnaires of individual income tax in K district of Dalian.This paper analyzed the impact of personal income tax reform on policy making and tax levy in Dalian K District from multiple angles to summarize the reform in 2018 on the whole in K district of Dalian.Performances of policy making are the targets of reform are limited,differences were not considered in the setting of the tax exemption,special additional deduction lack differences.Taxpayers are not reasonable enough,the tax rate structure remains to be perfect.Performances of tax levy are tax bases is not easy to manage,personal basic information is difficult to grasp,taxpayers’ awareness of paying taxes needs to be improved,disciplinary measures are not available.The article analyzed the causes of the existing problems,discussed suggestions on policy designation and tax collection after the individual income tax reform in K district of Dalian.The suggestions of policy are gradually develop to the comprehensive income tax system,consider specific factors such as region,household,and income,establish family as the unit of tax payer,optimize the tax rate structure,Strengthening taxlevy and administration level.The suggestions of levy are Strengthening the management of tax base,Strengthening data analysis and cooperation,enhance taxpayers’ awareness of paying taxes and Strengthening supervision.