With the continuous development of China's economy, the number of high-income people has gradually increased. In the past, wages were the main source of income, and they turned to diversified and multi-channel income. In the distribution, there have been problems such as the excessive income gap among social members and the loss of personal income tax. It not only directly reduces the national fiscal revenue, but also seriously weakens the function of individual income tax in regulating and stabilizing the social economy. This is an important problem that needs to be solved in current taxation.

First, at present, the main difficulties and problems of individual income tax collection and management in China

After two centuries of development and improvement, personal income tax has become an important means for modern governments to distribute social wealth fairly, organize fiscal revenue and regulate economic operation, and has become the main tax in most developed countries. China's personal income tax collection is late. 1980, the state successively promulgated the Individual Income Tax Law of People's Republic of China (PRC), 1994, and the new individual income tax law came into effect. Although China's personal income tax revenue has increased rapidly every year in the past 20 years, it has become the fourth largest tax category in China, which has played a positive role in the growth of China's fiscal revenue and the adjustment of personal income. However, China's current personal income tax collection scale is small, accounting for a low proportion of income, which is incompatible with China's current economic development and hinders the effective play of the overall function of personal income tax. At present, the main difficulties and problems in the collection and management of individual income tax in China are:

First, citizens' awareness of tax payment is poor, and grass-roots tax collection agencies are lagging behind. Influenced by the long-standing tradition of not collecting personal income tax in China, taxpayers have not formed the habit of consciously declaring and paying taxes, and their willingness to pay taxes is weak, so they cannot take the initiative to pay taxes, and tax evasion is quite common.

Second, the characteristics of the personal income tax system directly produce disadvantages. Personal income tax is selected in the income distribution link, which is a direct deduction of taxpayers' economic interests. Therefore, it is easy to cause tax confrontation and increase the difficulty of collection. A typical feature of China's personal income tax system is the classified income tax system, which cannot be taxed progressively and has the principle of fairness that is contrary to taxation.

Third, personal income tax and specific collection and management measures are not perfect. The structure and content of China's individual income tax law are relatively simple, and the provisions on taxpayers' obligations and legal responsibilities are not detailed enough, such as the lack of basic provisions on taxpayers' rights. The tax department can't get accurate personal income information and can't crack down on tax evasion.

Fourth, the management mode is backward and the information of collection and management is not smooth. China's tax collection agencies are based on administrative divisions and management levels, and have a multi-block management system with special administrators to manage taxpayers. The front-line strength of the collection and management institutions is relatively insufficient, the information transmission is inaccurate, the timeliness is poor, and even it cannot be transmitted and accepted across the collection and management regions, which leads to the information being blocked among internal institutions.

Fifth, there is a lack of effective control over personal income. China has not really established the system of personal property registration and personal income declaration and registration, which has brought difficulties to the monitoring of tax authorities.

Sixth, the provisions of the current model on personal income tax deduction are unreasonable. Because in real life, each taxpayer pays a different proportion of costs and expenses in order to obtain the same amount of income, it is obviously unreasonable to stipulate that the same amount or proportion of expenses should be deducted.

In addition, the theory of tax collection and management in China is relatively weak; The tax system for regulating personal income needs to be improved, which has a certain restrictive effect on the collection and management of personal income tax.

Second, measures to solve the loss of personal income tax in China

In the face of the massive loss of personal income tax, the basic ideas for seeking countermeasures are as follows: first, we should have a complete understanding of personal income tax, understand the environment and current situation of personal income tax collection and management in China, base ourselves on reality, establish a sense of active promotion, deepen at different levels, make key breakthroughs, formulate operable plans and establish specific collection and management objectives, which can be divided into short-term goals and long-term goals.

(1) The short-term goal is to intensify efforts to reduce the massive loss of personal income tax and plug loopholes. At present, we should do a good job in the following aspects:

First, do a good job in tax declaration and strengthen the withholding. It should be based on the situation in different regions; Combined with the characteristics of different industries, formulate specific tax declaration and payment methods, further clarify the legal responsibility of withholding agents, and strengthen legal constraints.

The second is to establish and improve the special inspection system for personal income tax. The combination of regular inspection and regular special inspection can stop the loss of personal income tax to a certain extent and strengthen the seriousness and authority of personal income tax.

Third, do a good job in the management of high-income people and individual industrial and commercial households. All tax collection units should adjust measures to local conditions, clarify tax collection targets, track and audit key taxpayers, and speed up the process of tax declaration and payment nationwide.

Fourth, respect and protect the rights of taxpayers and optimize the services of tax authorities. On the premise of improving and optimizing services, tax authorities should create more convenient tax payment conditions for taxpayers and show respect and protection for taxpayers.