Discussion on the Problems of Individual Income Tax Collection and Administration

DOI

10.2991/978-94-6463-702-1_80How to use a DOI?

Keywords

Individual Income Tax; Tax Administration; Tax Compliance

Abstract

China has already achieved the first hundred years’ goal, and has now started a new journey towards the second hundred years’ goal. In line with the development mission of the new era and the goal of realizing the common wealth of all the people, the problem of personal income tax collection and management also needs to be solved urgently. This paper analyzes the factors affecting the collection and management of personal income tax by reading the literature, categorizes and analyzes from the perspectives of taxpayers and tax collectors, summarizes the various problems existing at present, and puts forward relevant suggestions.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Qing Gu
PY  - 2025
DA  - 2025/05/05
TI  - Discussion on the Problems of Individual Income Tax Collection and Administration
BT  - Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025)
PB  - Atlantis Press
SP  - 783
EP  - 790
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-702-1_80
DO  - 10.2991/978-94-6463-702-1_80
ID  - Gu2025
ER  -