China's High Personal Income Tax Revenue Loss Of Countermeasures

High income personal income tax drains, the most direct result is our country financial revenue reduction. Looked from the short-term that, the personal income tax income reduction enable the government to sink into lacks the fund the difficult region, affects the state function the realization; From looked for a long time, in order to achieve the income goal which decides, the government cannot but enhance the tax rate or the expansion levies the scope, this not only has affected the tax revenue system intrinsic elasticity, has enlarged the height income between income disparity, moreover can increase the high income to evade the personal income tax the motive and the tax system complexity, further initiates the high income personal income tax to drain.Therefore, this article revolves an our country high income tax to drain the question, conducts the thorough system research from the theory and the practice union angle, not only is helpful to carries on a more comprehensive comprehensive analysis and the judgement to in our country finance and taxation work some significant practice questions, moreover the perfect tax system, the promotion finance goal which proposed to later our country also has the reality the promoter action.This article altogether is divided three parts, the first part first introduced the personal income tax related.concept, builds the rationale for the under elaboration. Because in the current revenue assignment condition has unbalancedly caused the high income social stratum birth. This article the present situation and the tax revenue which drains to the high income personal income tax drain the method the multiplicity to carry on the analysis, and the scale which drains to the tax revenue has carried on the estimate. The second part is the reason analysis which the high income personal income tax drains. Mainly carries on the elaboration from the tax system reason and the collection reason two aspects, and pointed out because tax payment consciousness is light, the illegal phenomenon seriously causes currently to lack the good tax payment environment. The third part drained in the first two parts of foundations to a high income tax proposed the corresponding government measure. First in the legislation link, consummates the individual income tax law; Next in law enforcement link, perfect tax revenue collection system; Finally is obeying the law the link, enhances drafts the natrium both sides quality. Smuggles the behavior of all forms, evades taxes the reason many and varied, but the basic question also lies in the system flaw. personal income tax faces awkwardness, also is precisely the difficult position which the tax system faces. Must go out the difficult position, the government puts out the courage truthfully to face the now tax payment economic man, formulates has foresightedness, the severe collection effect also conforms to the human nature perfect tax system.