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Research on Local Taxation Management of Natural Person—Based on the Practice of XX District Guangzhou City

机译：自然人地方税收管理研究-基于广州市XX区的实践

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摘要

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.
机译：改革开放以来，我国经济发展迅速，产业结构不断优化，居民可支配收入显着增加，但与此同时，社会上的贫富差距也在拉大。越来越宽。因此，迫切需要解决以下问题：如何加强自然人的地方税收管理，发挥税收在调整收入再分配中的作用，以缩小贫富差距。在广州市xx区地方税收工作实践的基础上，指出自然人地方税收管理中存在的问题，并分析其产生的原因，并提出相关对策建议，具有一定的实践指导意义。提高自然人的纳税遵从程度，提高自然人地方税收管理的质量和效率，构建税收征管之间的和谐关系。

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