Study On The Efficiency Of Individual Income Tax Collection And Administration In Tianjin

Taxation is not only the main source of national revenue,but also a major issue related to the national economy and people’s livelihood.Among the many taxes,personal income tax which is to a large extent related to the level of socio-economic development and personal economic income,has a more prominent regulatory advantages,and is recognized as an effective way to promote the fair distribution of residents’ income.Since the reform and opening up,with the rapid development of economy and the continuous progress of society,the disposable income of residents has increased steadily,and the sources of income have become increasingly diversified.At the same time,the tax department has also encountered new challenges in the collection and management of personal income tax.In order to realize the significance of adjusting income redistribution by individual income tax as far as possible,and gradually realize the goal of income distribution and social fairness and stability,it is urgent to enhance the ability of tax authorities to collect and manage,perfect the policy of collection and management,improve the efficiency of collection and management,steadily promote the work of collection and management,and finally promote the long-term stability of the development of fiscal revenue in our country.This paper chooses Tianjin as the research object,uses the literature research method to sort out the relevant theories and research results of personal income tax collection and management efficiency,and uses the interview method to obtain the first-hand data of Tianjin individual income tax collection and management.through data envelopment analysis and research efficiency changes.In the process of subject research,first of all,it expounds the research background and significance of this topic,and summarizes the research conclusions of domestic and foreign scholars.Secondly,on the basis of theoretical research,combined with relevant concepts and theories,this paper analyzes the current situation of the collection and management efficiency of personal income tax in Tianjin,analyzes the proportion and structure of personal income tax in Tianjin,studies the organization setup of Tianjin tax authorities and introduces the information platform used in the process of personal income tax collection.After summarizing the data of various factors affecting the efficiency of collection and management,this paper uses the DEA model to analyze the collection and management of each administrative region of Tianjin,and obtains the evaluation of the efficiency of personal income tax collection and management.Then,it explores the factors that affect the efficiency of tax collection and management from the three aspects of taxpayers,the management system of tax collection and management authorities and tax personnel,and finds out the existing problems.Finally,the corresponding policy recommendations are put forward in order to improve the efficiency of collection and management,and play a theoretical role in supporting the practice of personal income tax collection and management.