Study On Tax Collection On High-income Individuals

With the development of our national economy, the living standards and income level had rise apparently. However, income allocation contradiction begins to intensified, the unfairness of income distribution, growing gap between rich and poor and other issues have become the focus of the whole society. Many facts have proved that, the salaried class rather than the high-income group has become China’s main force of personal income tax. In2007, China’s first taxpayers of annual income over120000tax appeared "awkward situation, to declare a total number of1628000people and the estimation of the number of high income has very big difference, the actual declaration only occupy1/4. Tax collection and management of individual income tax declaration system is not perfect is to freeze the root cause. As the computer technology is backward, China has so far no effective personal income monitoring system, the high income tax administration tax collection system has been a weak link. We monitor people’s income by their salary, interest, basically none of other ways. In this context,this paper states,the emperical reaserch on high-income individual income tax current situation.The main contents of this paper include:firstly reviews the domestic and foreign individual income tax collection and management system, at home and abroad sum up the collection and management research are reviewed. Secondly, introduces Pingdingshan city high income tax collection and management in current situation.In this chapter, the first description of Pingdingshan’s economic situation, in the province of Henan and even countrywide position, choosing Pingdingshan city as a high income tax collection and management of the research object of the feasibility, in this process, the use of a large number of Local Taxation Bureau of Pingdingshan provided tax statistics, separately from the high income distribution industry, tax collection and management tax collection and management way, several aspects of the problem are explained, tables, graphics makes the content more reliable.The fourth chapter is to Pingdingshan city high income tax collection and management of the theoretical analysis, using the method of game analysis, according to the two sides social psychology of imitation, establishes the game model of tax evasion and tax authorities, tax inspection probability, and the two sides balanced solution to tax;Then, separately dissected the reason on the tax system, taxpayers and tax authorities,social and environmental perspective. The fifth chapter, introduced the Pingdingshan high income tax through questionnaire survey, in the street, questionnaire survey, to understand the taxpayer in the tax consciousness, awareness of tax laws and regulations such as the status quo, and the survey sample for analysis, reach relevant conclusion; finally proposed strengthens the high income personal income tax collection and management measures and suggestions, which is to enhance awareness of citizens to pay taxes, establishing the integrity of the tax legal system idea; improve the tax collection system, improving the service quality; protecting the rights of taxpayers, taxpayers to the tax law enforcement authority in advance; improve the tax environment.