关键词: 税收征管, 直接税, 个人所得税, 房产税, 公平分配

Abstract: The 3rd Plenary Session of the 18th CPC Central Committee points out that the proportion of direct taxes will be increased in the future gradually, the classified comprehensive income tax system WTU be established, the property tax legislation will be accelerated and timely reformed.Thus it can be seen that speeding up the reform of direct tax in China has reached a consensus. However our current taxation system cannot effectively support the levying of direct taxes, leading to having difficulty to reform direct tax. In this situation, this paper starts from the development process and present situation of Chinese direct taxation, analyzes the problems existing in the direct tax collection and administration and puts forward corresponding perfection measures to expect to smoothly advance reform of direct tax and achieve full function of adjusting the income distribution.

Key words: tax collection, direct tax, individual income tax, house property tax, equitable distribution