Research On Individual Income Tax Loss Of High-income Groups

In the past thirty years of reform and opening-up,the "cake" of total economic output becomes bigger and bigger.People's lives have completely changed,but at the same time,the gap between rich and poor is widening,and wealth gap problems become increasingly prominent.Social insurance system,tax regulation,financial transfer payment have been adopted as major mechanisms and methods of regulation of redistribution.In terms of tax regulation,due to its own individual characteristics of direct tax and progressive tax rate,it has attracted more and more attention.However,in overall scale,China's individual income tax revenue is not large,only less than 6%of the total tax revenue,and the existing of "reverse adjustment"effect leads to inadequate income adjustment function.One of the reasons of this situation is that there is a lot of individual income tax loss,especially high-income groups' serious individual income tax loss.Currently,in the context of a comprehensive reform and opening and universal access to the achievement of development,it is very important and urgent to strengthen the governance of high-income groups' individual income tax,and to give full play to the adjusting role of individual income tax.For this reason,following the line of the background and significance of the topic-tax theoretical preparation-collection practices-problems and causes-international experience and suggestions,the paper conducts in-depth analysis and discussion of collection and governance of high-income groups' individual income tax.This paper is divided into three parts and seven chapters.The first part is about theoretical preparation,including first,second and third chapters.The second part analyzes the status and causes of high-income groups' individual income loss.The third part is about suggestions on collection and governance,including the sixth and seventh chapters.Aiming at current social hot spots and prominent issues,the author studies the severe problems of high-income groups' individual income tax loss in this paper.Based on developed countries' advanced tax model,and according to the actual situation in China,feasible governance recommendations are put forward from the aspects of improving tax system and capacity of collection and administration,taxpayers' compliance.