The Case Of Evading Tax Of Wang DongWen——Strengthening The Avility Of Levy And Management Of Personal Income Tax, Adjusting Personal Income Effectively.

This paper includes case and case study.The case part describes the income of Wang Dongwen including salary of full-time and part-time job, reward of service, bonus, rent and so on, also tell the facts that Wang Dongwen evaded personal income tax.The case study is divided into four parts. Firstly, making a basic analysis of the case; secondly, giving readers the general concept of personal income tax; thirdly, mainly analyzing what problems exist in levying and management of personal income tax and the reasons. Finally, giving some countermeasures and suggestions on how to improve the ability of levy and management of personal income tax.