The Research Of Collection And Management Problems In Improse Individual Income Of High Earners

Under the Market Economic System, people’s living standards improved steadily.But at the same time, it’s also formed a number of high income people in our country, thegap between the rich and the poor has widened little by little, China has gradually turnedfrom a more equal income country into a income gap bigger country. In recent years, theindividual income tax is not only an important source of our country finance income,but also carry heavy burdens of adjusting income gap, our country can use the transferpayment function of individual income tax to let high earners pay taxes alleviate socialinequality, also in the distribution to regulate the gap between rich and poor, make it playa role of "stabilizer" and "the relief valve". However, the fact has proved that the higherearners in China do not become the tax subject people of the state individual income.Because of the weak ratepaying consciousness and collection and management waybackward, more as high earners’ income channel excessive, transfer and share formdynamic, concealment doughty, cash trade big, all kinds of grey and black tradefrequently, restrict the strength of high earners’ individual income tax collection andmanagement, at present the adjustment, collection and management to the high earnersfailed to reach the designated position, influence the function full pay to individualincome tax, caused a lot of individual income tax loss of high earners. This isn’t onlycaused heavy loss of the state revenue, but also destroyed the tax’s function to regulatethe inequality between the poor and the rich, which is not conducive to economicsustained, health and stable development. So strengthen the research of collection andmanagement in high income people’s individual income tax, and strengthen the taxadjustment of high income people, alleviate social unfair distribution contradictions, iseconomic problem, and also social and political issues, have important significance.In order to perfect collection and management of high earners’ individual incometax, this paple takes the Shenyang local taxation bureau of individual income taxcollection and management as an example, research the current high earners’ individualincome tax collection and management status empirically. The main contents include:summarize the research of individual tax of highincome domestic and overseas. Use thestatistical analysis and quantitative analysis method, looks at different aspects like taxpayer,tax collection and management mechanism,tax authorities,social environment.Finally, it presents countermeasure and recommendations to strengthen high earners’individual income tax collection and management, is main to improve the degree of thetax law, establish a scientific system of income controls, intensify law enforcement,improve the social external environment, and so on.