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Research on the Loss of Individual Income Tax and Strategic Administrative

Author: PanHongLin
Tutor: LuoZuoï¼›ZhaoHuaiDe
School: Anhui University
Course: Public Administration
Keywords: Personal income tax The loss of tax revenue Tax Compliance Collection and management
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 385
Quote: 0
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Abstract


Personal income tax as a direct tax levied on individuals, play an important role to increase government revenue, adjust the income gap. Personal income tax in China started late, but the rapid development since the introduction of income substantial growth year after year. However, due to China's current personal income tax system is not perfect, collection and management system is imperfect, the collection and management measures in place, the function of the personal income tax did not give full play of the personal income tax burden on high-income groups should be closed, turned out to be the main force in low-and middle-income the working-class, a serious departure from the principle of \The taxpayers do not want to comply with the widespread phenomenon of the tax system and tax administration, making China's personal income tax loss intensified. The loss of tax revenue is accompanied by the emergence of tax, with the development of the tax changes. China's personal income tax loss for many reasons, in addition to the tax system is imperfect, the main reason lies in the absence of tax collection and fatigue. In this paper, from the point of view of the tax collection and research to solve the serious problem of loss of personal income tax in China, has important practical significance. In this paper, a combination of literature research and comparative study, analysis of the current situation of the loss of personal income tax in China, is mainly reflected in China's personal income tax revenue accounted for the proportion of total tax revenue and GDP is too low, Through the research on the main way for the loss of personal income tax and channel, result in the loss of tax revenue collection and management reasons Analysis of Personal Income Tax Withholding implementation of the system is not in place, the overall low level of information, information exchange channel is not smooth, weak tax audit, tax publicity and tax services The result is not satisfactory, among other factors, the loss of personal income tax even more serious. Papers selected from the effective measures taken by the developed countries in the governance of the loss of personal income tax, such as: the British application of electronic personal income tax returns reporting the completion of the tax system; Japan's unique system of \than taxpayer information; German tax authorities take the incentive tax credit rating of the ways to encourage honest taxpayers; some European and American countries taxpayers the only lifelong identification code system. Developed countries, tax collection and the legal system, modern, user-friendly, professional and highly socialized indeed worthy of our careful study, to absorb and learn from, this is a great benefit for the optimization of China's tax collection mode to prevent the loss of tax revenue. The author summarized these sophisticated approach, combined with China's national conditions and practice, summed up the collection and management measures in line with the current actual feasibility. Improve the personal income tax TRAS system, increase the intensity and scope of tax information, tax services to enhance the quality and content, and the effective implementation of the tax inspection and punishment, and the establishment of supporting measures related to tax collection and so on.

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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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