Study On Problems And Countermeasures Of Individual Income Tax Collection And Administration In High - Income People In Shizong County Of Qujing City

To strengthen the high-income individual income tax collection, tax collection is an important measure to adapt to economic and social development in the new situation and new tasks and new requirements to further deepen reform of the income distribution system to adjust, to narrow the wealth gap and promote social harmony and stability is important.However, serious loss of China’s current personal income tax, especially the loss of personal income tax of high-income groups, to a large extent restricted the realization of personal income tax economic and social functions. A serious loss of high-income groups not only impede the personal income tax revenue the government to achieve the realization of the organization, resulting in between high and low income earners worse unfair income distribution, high-income groups to further grow the motivation of personal income tax evasion, leading to more severe revenue losses.In this paper, Qujing Shizong County Local Taxation high-income individual income tax collection and administration of the existing problems, using standard analysis method, empirical analysis and comparative analysis to the theory of tax fairness, tax compliance theory, New Public Management theory and asymmetric information theory as the theoretical basis for the income gap between the case and Qujing Shizong high income individual income tax cases in recent years, based on our data resident. Combined with China’s economic and social development situation, status of individual income tax collection and Shizong County in Qujing City personal income tax collection situation, conducted in-depth excavation and combing comprehensive summary, analysis of the reasons high-income individual income tax loss, and learn from the advanced measures and experience Finally, put forward the corresponding countermeasures.