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Research on Individual Income Tax Model

Author: ChenPing
Tutor: WangRongKe；WangRenBing
School: Anhui University
Course: Public Administration
Keywords: individual income tax tax collection and administration mode tax administration
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 187
Quote: 0
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Abstract


As one of the taxes which collect the tax of individuals, individual income tax plays an increasingly important role in organizing fiscal revenue and regulating income distribution. With the further development of economy and tax collection and administration level, especially the raising of tax consciousness of the whole society, the revenue scale and the occupied proportion of individual income tax improve on. But in practice, individual income tax collection and administration is influenced and restricted by many factors, and many questions can not be overlooked. This article researches from the angle of income tax collection and administration mode, and has an important theoretical and practical significance in the problems found in income tax collection and administration.The type of tax collection and administration mode in China experiences constant change. It has gone through four stages of development-discretionary management mode, separation between levy management and check mode, three-in-one mode, and the current collection and administration mode, which have their own characteristics. Meanwhile, the development and improvement of the tax collection and administration mode in China need to learn from foreign experience.The restrict factors of the operating of individual income tax collection and administration mode include the organizational factor of tax collection and administration section, the compliant factor of taxpayers, and environmental factor of income tax collection and administration. The organizational factor includes the repeated setup of organizational structures, the underdeveloped measures and technology of tax collection and administration, the weakening infrastructure, poor tax collection and administration ability, low ability of tax collectors, and the weak law-based administration consciousness. The compliant factor of taxpayers causes the further improvement of tax paying compliance consciousness and tax revenue cognition of taxpayers because taxpayers has game play behavior to tax compliance and has behavioral option as economic men. Environmental factors involve the difficult collection and administration caused by the decentralized individual income tax source, the impossible information sharing among different departments, the defective tax collection and administration law, and the deviation in the society evaluation system of tax collection and administration.The ways to improve the operating mode of individual income tax collection and administration are as below. Firstly, the work efficiency of tax collection and administration departments needs to be improved. Secondly, the harmonious relationship between tax paying and tax collecting needs to be created. Furthermore, we need to promote the construction of the operating mechanism of individual income tax collection and administration, strive to integrate resources, optimize tax collection and administration environment, accelerate the efficiency of the tax collection and administration department, and construct a harmonious system and mode of individual income tax collection and administration.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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