Jilin province economic management cadre college in Feng Ping

Abstract: The collection scope of individual income tax involves everyone, and its main function is to adjust income distribution. our country

At present, the income distribution is quite different, and the role of personal income tax in regulating income distribution is still very weak. In addition, China

Personal income tax is seriously lost, and it is increasingly difficult to adapt to the development of the situation. So our country

It is urgent to improve the personal income tax system, strengthen the reform of personal income tax collection and management, and improve the ability of personal income adjustment.

Thereby narrowing the income gap of residents and alleviating the contradiction of unfair distribution. This paper holds that China's personal income tax system should be strengthened.

The existing problems and improvement strategies are analyzed.

Keywords: individual income tax collection and management mode "

First, China's personal income tax system

existing problems

(A) the classification of personal income collection system model

The tax effect is unfair.

At present, China implements a classified collection system for individuals.

The income tax is unfair. Classified collection system personal income

The tax was enacted more than 20 years ago. For the letter at that time,

Interest is not circulating enough, and the source of personal income is relatively single.

The waiting situation is reasonable. But over time,

The passage of time, the reform of national economic system and national economy.

With the change of the situation, the sources of personal income have become diversified.

The disadvantages of classified income tax are becoming more and more serious. Just tired

According to the progress of the system, if two are not.

The same taxpayer, the same monthly income of 5000 yuan.

One has only one source, and the other

Multiple sources, but according to the provisions of classified income tax,

The former needs to pay taxes, while the latter may not.

Taxation clearly violates the principle of fairness.

(B) the lack of personal income tax calculation method.

Learn nature.

Expense deduction since the legislation of individual income tax.

In addition to the comprehensive foot buckle method,

And take the method of combining fixed deduction and fixed deduction.

Method, in practical application, it is easy to have disadvantages, mainly

It is manifested in the following aspects:

First, the expense deduction standard is unscientific. In the world; After all, after all

In most countries, four-person income tax is mainly net income tax.

It must be taxed. However, China's individual income tax law makes no distinction.

Necessary expenses paid by Hj and students for income.

Including the expenses, there is no consideration of not deducting the expenses.

Different from the family, special circumstances are not considered.

Conditions should be unified. Quota or quota deduction, lack of income

Reason. Second, the deduction standard lacks an indexation mechanism. not yet

It can be linked to the price index and ignore the reasons for price changes.

Factors affecting individual's ability to pay taxes, expense deduction

Apart from the long-term fixed standards, it is difficult to adapt to the economic situation.

Constantly changing.

Second, China's current: personal income tax collection process

Shortcomings of

(A) the tax declaration system is not perfect enough

At present, there are many sources of personal income, and individuals

Income forms are more diversified and hidden. Our country is now

The collection method of personal income should be subdivided item by item.

For taxpayers, there are many ways to collect and manage project deduction.

Income is difficult to be included in the scope of taxation, and various tax avoidance means.

believe

The stream is endless. The country is not yet effective and operable.

Personal property registration system and related laws are relatively poor.

Apart from wages, individuals have no national income.

It's hard to prove. In the short term, the tax authorities can't catch it.

All personal income information and corresponding taxes.

(B) China citizens' tax awareness is still relatively high.

filmy

The enthusiasm of taxpayers, tax collectors

The premise and foundation of smooth progress. For historical reasons

Due to the current low level of economic development and other reasons, I

China citizens' tax legal concept and tax awareness are generally weak.

Thin. Among citizens, really understand personal income clearly.

There are few people in the tax system. Yes, for tax reasons.

And a series of practical problems such as specific tax payment methods.

And the correct operation is even less.

(C) the personal income tax management system is not perfect

The concrete manifestations are as follows: First, personal income tax.

Withholding and remitting system is not strictly implemented, withholding and remitting

The legal responsibility of withholding obligation is not clear enough.

Many units failed to fulfill their due withholding obligations.

Service, it is difficult to grasp the various taxable income items of employees.

Second, the self-declaration system lacks necessary supporting measures.

There is no feasible tax inspection method in history.

Third, some individual income tax taxpayers have incomplete accounts.

Some have not set up an account at all, or have not mentioned it to the tax authorities.

For accounts, the local tax authorities adopt a fixed tax rate collection method.

There is a lot of randomness. Fourth, the tax authorities lack modernization.

Inspection and taxation means high taxation cost and high efficiency.

The punishment for tax evasion is low and weak.

Third, improve the personal income tax collection and management system in China.

Suggestions and strategies.

1, some suggestions on perfecting China's individual income tax system

suggestion

(1) Formulate reasonable expense deduction standards.

Acceptability should be fully considered when formulating the standard of expense deduction.

Taxpayers' insurance, medical care, housing, education and pension.

Living expenses and support for the population, children, the elderly and the disabled.

Deduct items and standards, depending on the price, labor

All kinds of deductions are made in a timely manner in terms of funds and exchange rates.

Except that the standards need to be adjusted. (2) Selection of classification and synthesis

The tax system model of comprehensive collection. Selective classification comprehensive tax system

This model has strong continuity and inclusive operating income.

The comprehensive income of candidates shall be taxed at a progressive rate:

Other income is still levied at the proportional tax rate.

Take it. This not only helps to solve the problem of tax collection and management in the flow of tax sources

The loss problem can also reflect the principle of tax fairness. such

The tax system model is more suitable for the pre-FI situation in China. (3)

Promote tax indexation and establish a flexible tax system.

In order to reduce the impact of price index on tax revenue, China

Tax indexation should be implemented. For expense deduction, tax

The determination of the rate should change with the price in the application.

Different, determine the standards that can be applied flexibly and

System. This avoids inflation and other price factors.

The influence of factors on personal real income, thus protecting workers.

The most basic living needs of wage earners, reducing wage earners.

Tax burden. (4) raise the threshold. ordinary people

Income is relatively low, after deducting the price index, life

The level is not high, and personal income tax should be targeted at high-income groups.

Layer collection should be at the current threshold of 3500 yuan.

On this basis, further improve' some.

2. Strengthen the collection and management of personal income tax in China.

Strategies in this regard

(1) gradually implement personal property real-name registration system.

System. Personal savings, real estate, gold financing

Real-name registration is implemented for important property information such as production and automobiles.

Record system, make taxpayer's income "explicit", prevent

Stop individuals from dividing property and evading taxes. (2) implementation

Non-cash income settlement system, reducing cash circulation.

Credit cards and personal checks are widely used. Wage payment

All kinds of subsidies and other benefits are included in the salary.

To make real income "transparent". (3)

Establish a taxpayer "personal economic identity card" system.

Take the resident ID number as the tax category of personal income tax.

Coding. Individuals engaged in personal income tax

All kinds of activities, regardless of income or expenditure, should be in

Reflected under this code, it is convenient for the tax department to accurately grasp.

Taxpayer's income status information. (4) Establish

An effective auditing system. Improve the professional level of collection and management personnel

Quality and law enforcement level, strengthen the team's own construction,

But also to increase the punishment for illegal acts. strong

The current situation of law enforcement in tax departments has formed a situation of emphasizing punishment and neglecting management.

Set model. (5) Establish a tax agency system.

Establish and improve the tax agency system, and give full play to society.

The role of intermediary organizations. By strengthening registered tax agents and

Construction of professional tax agency team such as certified public accountants

High level of personal income tax declaration, tax agent

Management level is an important work that cannot be ignored.

Zhu 1958, female, from Changchun,

Jilin province economic management cadre college Finance Office Accounting

Wanfang Data