Perspective of Problems and Countermeasures by the Analysis of the Collection Data on the Personal Income Tax Collection and Administration of High Income Groups

Chunyan Pan^*

School of Management, Jinan University, Guangzhou, China.

DOI: 10.4236/jss.2015.310018                

Abstract

In recent years, the collection and administration of personal income tax of high income groups have always been the emphasis and difficulty of the tax authority. This article analyzes the personal income tax collection and management data of GZ city Y area local taxation bureau, and finds that the current tax authorities on the personal income tax levy management have some problems, such as the individual income tax of the total amount of wages and salaries accounts for a large proportion of the total individual income tax, and it is difficult to regulate the individual business production and operation income and labor remuneration income, and the number of foreign individuals hidden income rise, etc. The working practice is also connected to discuss and analyze the above problems, putting forward many measures to establish and improve the system of tax assessment, building effective network for assistance and protection of tax, strengthening the collection and management of various income taxes, establishing individual tax registration system and personal bank account system, reinforcing audit and penalties and so on.

Keywords

Collection and Management Data, High Income, Individual Income Tax

Conflicts of Interest

The authors declare no conflicts of interest.

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