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.