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Discussion on the Problems of Individual Income Tax Collection and Administration

In: Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025)

Author

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  • Qing Gu

    (Anhui University)

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.

Suggested Citation

  • Qing Gu, 2025. "Discussion on the Problems of Individual Income Tax Collection and Administration," Advances in Economics, Business and Management Research, in: Maizaitulaidawati Md Husin & Tomoki Fujii & Xiaodong Lai & Azlina Binti Md Yassin (ed.), Proceedings of the 2025 10th International Conference on Financial Innovation and Economic Development (ICFIED 2025), pages 783-790, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-702-1_80
    DOI: 10.2991/978-94-6463-702-1_80
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