Discussion on the Problems of Individual Income Tax Collection and Administration

Qing Gu ()
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Qing Gu: Anhui University

A chapter in Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025), 2025, pp 783-790 from Springer

Abstract: 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.

Keywords: Individual Income Tax; Tax Administration; Tax Compliance (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-702-1_80

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