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A Study on the Collection and Administration of Individual Income Tax of Urban Residents in China
Author(s): 
Pages: 45-50
Year: Issue:  12
Journal: Taxation Research Journal

Keyword:  Urban residentsIncomeIndividual income taxTax contributionDecoupling indicators.;
Abstract: This paper analyzes the difference between the contribution of diverse income sources of China’s urban residents(2005-2013) to total revenue and that to individual income tax. The paper shows that the contribution rate of wage income to total revenue trends downward, but that to individual income tax trends upward. On the contrary, the contribution rate of operational income and property income to total revenue increases significantly, but that to individual income tax decreases significantly. Using the decoupling indicators, the paper investigates the cases among different provinces. The results show that the decoupling states of income from different sources in various provinces are different significantly. Therefore, the tax departments should improve the withholding system and the withholding level and quality, while focusing on strengthening the collection and administration of operational income tax and property income tax.
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