Back
 AJIBM  Vol.8 No.5 , May 2018
Research on Local Taxation Management of Natural Person—Based on the Practice of XX District Guangzhou City
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.
Cite this paper: Li, J. (2018) Research on Local Taxation Management of Natural Person—Based on the Practice of XX District Guangzhou City. American Journal of Industrial and Business Management, 8, 1253-1260. doi: 10.4236/ajibm.2018.85085.
References

[1]   Cui, J. and Zhu, X.L. (2014) Discussion about Individual Income Tax Reform of Our Country under the Combination of Comprehensive and Classified Tax Levying Method. Taxation Research, 9, 25-28.

[2]   Du, Y.H. (2016) Research on Legal System for Taxpayer’s Registration Number of Natural Person in Our Country. East China University of Political Science and Law, Shanghai.

[3]   Li, L.F. (2011) Research on Perfection of Tax Credit System in Our Country. Capital University of Economics and Business, Beijing.

[4]   Li, W. (2014) Thinking about Strengthening Administration of Tax Collection of Natural Person. Management and Observer, 16, 61.

 
 
Top