Study On Cause And Countermeasure Of Individual Income Tax Collection And Administration About High Income People In China

With the deepening of the reform and opening up and socialist market economygradually improve, allocation and great changes have taken place, by the distributionaccording to work to give priority to develop distribution according to work and byallocation of factor of production allocation. Distribution changes lead to thediversification of income sources and income channels, income is raised, so there is agroup of high income group. Gap between the rich and the poor in widening, nearlyten years in China’s Gini coefficient is above0.4, shows that the degree of the gapbetween rich and poor is serious in our country. Personal income tax collection isintended to regulate the income gap, promote social fairness, alleviate social injustice,however, this should become the subject of personal income tax levy high earnerspresumptuously take tax evasion, tax, resulting in a large number of loss, theregulation of individual income tax effect not to be able to give full play to. In thispaper, the loss of personal income tax has carried on the thorough analysis, aftercareful analysis, found that the loss of high income individual income tax in China isanalyzed from four aspects: the cause of the reasons, the tax collection andadministration, and publicans environment of reason and the reason for the rule of law.A series of problems existing in the high earners pay individual income tax, personalincome tax loss led to the expansion of the gap between rich and poor furtherintensified social contradictions. Aimed at regulating the income distribution in ourcountry, to narrow the gap between the rich and the poor, at the same time to perfectour tax laws and regulations, safeguard tax authority based on the thorough analysisof high income individual income tax collection and administration, on the basis ofthe problems existing in the process, put forward the targeted countermeasures:perfecting legal system, in the legislative link in law enforcement link of perfectingthe collection and management, improve link of law-abiding taxpayers taxcompliance and perfect the related system.