Abstract
Since the reform and opening-up, the economy of our country has developed rapidly, industrial structure has been constantly optimized and the disposable income of residents has dramatically increased, but at the same time, the gap between the rich and poor in the society also increasingly widens. Thus, it is urgent to solve the problem about how to strengthen the local taxation management of natural person, play the role of tax in adjusting redistribution of income to narrow the gap between the rich and poor. On the basis of working practice of local taxation in xx District, Guangzhou City, this paper points out the problems existing in local taxation management of natural person and analyzes its reasons, and puts forward relevant countermeasures and suggestions, which has certain practical and guiding significance to raise the degree of taxpaying compliance of natural person, improve the quality and efficiency of local taxation management of natural person and structure a harmonious relationship between tax collection and paying.
Highlights
Since our country implemented the tax-sharing system over two decades, the tax system has gone through many reforms, and taxation management objects have been diversified
On the basis of working practice of local taxation in xx District, Guangzhou City, this paper points out the problems existing in local taxation management of natural person and analyzes its reasons, and puts forward relevant countermeasures and suggestions, which has certain practical and guiding significance to raise the degree of taxpaying compliance of natural person, improve the quality and efficiency of local taxation management of natural person and structure a harmonious relationship between tax collection and paying
With the combination of the working practice of local taxation in xx District, Guangzhou City, this paper points out the problems existing in local taxation management of natural person and analyzes its reasons, and puts forward relevant countermeasures and suggestions
Summary
Since our country implemented the tax-sharing system over two decades, the tax system has gone through many reforms, and taxation management objects have been diversified. Form the data about the three-term taxation management system of golden tax, it can be seen that from 2014 to 2016, about 90% individual income tax is withheld and paid in xx District, the proportion of self-declaration is not high, and the individual income tax revenues mainly come from wages and salaries and center on the annual taxable income of less than 0.12 million yuan, which shows that the subject of individual income tax payment mainly is working class. Achieve the goal of tax evasion through false number of workers and fictitious wages and salaries
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