China Individual Income Tax Revenue Losses And Its Countermeasures Research

In the modern personal income tax system in the occupied an important position, shoulders the heavy task of adjusting the income gap. However, the personal income tax was that the public is the most serious loss of revenue taxes, not only the tremendous loss of income, but also increase the personal income distribution situation of injustice, the destruction of taxation in regulating the distribution of wealth, not conducive to the socio-economic sustained, healthy and stable development.This paper attempts from various angles on China's personal income tax for the loss of a perspective, in accordance with the"ask questions, analyze and solve problems"thinking, will be divided into five major articles.The first part of this paper, formed the background and the basis of the status quo at home and abroad and research developments, the basic framework of ideas and research methods, as well as paper, a lack of innovation and research reviewed, so as to provide hope to later do the analysis and verification good full preparations.The second part focuses on the personal income tax on the loss of the status quo. Through the"tax loss"theory of comparison, a general loss of the concept of personal income tax, with actual work, came out with the specific tax evaded personal income tax means, and use some estimates, estimated the loss of China's personal income tax scale.Part III focuses on China's personal income tax revenue of the main reasons for the loss. That the fundamental reason lies in the one-sided pursuit of personal interests of the taxpayers to maximize; external incentive to the taxpayers"rent-seeking"with the tax authorities within the"set rents"; system is the existing taxation system imperfect;crux of the problem is the Government's financial system failure to timely conversion of public finances; direct reasons for the collection and management level is not high, and sources of information asymmetry.The fourth part of the international governance tax losses for the basic experience of the draw. Fully investigated, including the United States, Australia, Hong Kong and other countries and regions control system and the loss of revenue measures, and on this basis a comprehensive summation of the international governance of the basic experience of the loss of taxes.Part V of the loss of tax revenue of China's control measures were discussed. The main measures are: First, a comprehensive collection and classification of a combination of mixed mode system, adjusting the tax system elements. Second, improve the taxation system to improve the collection and management level. Through reform and improve the tax laws, declared the establishment of two-way cross-checking systems, in an effort to"only permanent personal account"system, a sound monitoring system and practice of electronic tax collection and management, networking and other departments to strengthen measures to fundamentally reduce the loss of taxes. Third, as soon as possible the transformation of government functions and speed up the pace of building public finance; Fourth, increase publicity, and enhance service levels, improve taxpayer compliance with the tax law degrees. Fifth, it will enhance the quality of tax, the establishment of a collection of hardworking and honest government team.This paper summarized in a number of related literature at home and abroad on the basis of combining the income gap between the rich and the poor in China, Western economics and management science in the loss of personal income tax revenue in the application entry point in China's personal income tax revenue loss in the tax issues and Tax phenomenon, by using"economic man"hypothesis,"rent-seeking", public finance and basic theory, measured by the loss of the status quo of China's personal income tax, personal income tax caused the loss of the main reasons to explore China's personal income tax revenue governance loss of the basic strategy, analyze, The costs and risks, and learn from Western countries, as well as tax evasion previous theoretical research results, to enhance integrity of the taxpayers to pay tax according to law awareness, the level of taxes according to the tax authorities, personal income tax law to promote the constant improvement in the provision of basic ideas and practice path.