Study On Collection And Administration Of Individual Income Tax Of High-income Community In Changsha

This paper discusses fhe relevant theories about individual income tax in high income people, which is important for regulating income distribution and realing fhe co,, on prosperity under present condition.As economic development, fhere is some default in taxing system used today, development change of personal income form, does not favor fhe tax revenue controlaction fhe full displauy; the method of fax collection are not unscientific, and affects the tax revenue adjustment . Through the research to the present situationmthe present tax collection system has many msalprasctices the tax source effetely;the collection efficieney ys low;the the taxmoney drains seriousluy;the tasaffairs examine not standard;the punishment to Smuggles or Evades taxes behaviors not strength The psychology to smuggle or evade the aslso are important reason to cause the high-income community to smuggle or evade the personal income taxes, for example:The society not fairly casuses "to deprive the psuchology relatively" ;Goes off course lucky psychology thast the costlowly causes;The primary distribution system is not standard, stolen for the high income community runs away the personal income taxto provide the convenience;Theconnextion department cooperastion coordinastes difficultly, the personal inco,e tax goverm\ned tax environment Shang Dasi to consummaste. Then used a model to carry on the cost incomere smuggles or evades taxes primsary factor.Thisasrticle anylizes the tax system of the personal income tax asnd the collection coordinasted theory, proposes the strategies and the measures fron the above four aspects corresponding, estabvlishes the perfect taxsystem of peronasl inco, e tax and as set of tax collection system which is scientific, reasonsable, strict asnd the effective lpersonasl income system and further consummastes the coordinated measures.