Study On The Collection And Management Of Personal Income Tax Of High-income Class

Personal income tax is one of the important means of national macro-control; and it is one of the key economy leverages to stabilize China’s economy. It plays an important role in manipulating the justice of social income, reducing the gap between the rich and the poor in our country and promoting stabilization and harmony. So far, China has been reformed for six times on its personal income tax. Personal income tax has been increasing in its proportion in total revenue. Meanwhile, it has been standardized and unified, resulting in a continuous improvement in tax collection and management system. With the improvement of our country’s tax collection and management system, tax collection and management has been reinforced simultaneously and its efficiency has been improving. However, there are still some problems with the system of collection and management of personal income tax, such as the growing loss of personal income tax, particularly in high-income class.To address this problem, this paper researches on tax collection and management of high-income groups in Zunhua City, Hebei Province. The paper falls into five parts. The first part is associated with the domestic and foreign research literature review on tax collection and management. The second part focuses on the key concepts, such as high-income class and personal income tax, and an overview of relevant theories as the theoretical basis for this study. The third part depicts a picture of tax collection and management of high-income class in Zunhua City, Hebei province and explores its existing problems. The fourth part analyzes the attributive factors from four aspects, including tax administration authorities, the taxpayer, the tax collection system and context. The last part seeks the possible ways to improve tax collection and management system: 1) build a high-quality tax management team;2)optimize the tax service;3) improve high income tax collection and management system through more flexible and varied tax collection and management methods; 4) apply information technology to tax collection and management system;5) find solutions from case studies.