Research On Individual Income Tax On High Income Individuals

As China’s economy continues to develop, people’s living standards gradually improved, in general, income from all walks of society are gradual and steady growth of personal income and diverse source of income in different ways are also increasingly emerging, there has been a large number of high-income earners. At the same time, personal income tax loss of high-income earners are increasingly serious and have a greater harmful consequences, not only further widened the gap between rich and poor, affecting the personal income tax for the manifestation of the principle of fairness, but also greatly damaged the tax legal authority, the broken ring order of the State tax Administration. Thus personal income tax on high-income earners comprehensive study and to seek countermeasures governance Tax Loss become imperative. Combining the results of relevant research at home and abroad and the management of the current status of the high-income individual income tax, a detailed analysis of a wide variety of reasons for the high-income individual income loss, put forward to solve the high-income individual income tax loss approach.This paper studies five parts by high-income individual income tax drain. The first part describes the research background, significance, and summarizes the research methods and ideas of this paper summarizes the innovation and deficiency; the second part is to study the actual situation and related concepts in China. For example, high-income earners to define and generate the current status in China’s high-income individual income tax loss, through elaborate this part can be clearly related concepts and understand the starting point of this article and the problem to be solved; the third part is a high-income individual income tax analyze the reasons for the loss. After discussed current situation of high-income individual income tax severe loss of this part from different angles analyzed the reasons for the loss; The fourth part is to improve our personal income tax collection measures. Identify problems, identify the cause and ultimately to solve the problem, in this part proposes specific methods to reduce high-income individual income tax loss; The fifth part is the conclusion. This paper discusses the above five parts, and a detailed analysis of the current situation of high income tax personal income tax loss, and by the subjective and objective analysis to find the cause of these problems: defects and tax departments and personnel existing tax law inherent in law enforcement deficiencies, as well as some high-income tax consciousness and legal consciousness is weak, making every effort to evade tax liability reasons. Through a lot of reference to foreign advanced experience, combined with China’s theory and practice, this paper proposes to address these issues solutions, including improving the personal income tax law on legislation; strengthen the tax department of internal management in law enforcement, improve the professional quality of tax officials; in strengthen propaganda on law-abiding taxpayers, legal awareness culture high earners. Through these measures, to strengthen the high-income individual income tax collection, reduce tax loss, so that the personal income tax revenue can really play the role of regulation, to ensure social justice, narrowing the gap between rich and poor, safeguard the dignity of our tax laws, tax laws and establish authority.