Discussion On The Anti Avoidance Of Personal Income Tax

With the development of the social economy since the implementation of reforming and opening up policy,individual income tax becomes an indispensable part of the national tax revenue.The individual income tax has been collected since 1980 s in China.With the twenty year's development,individual income tax is one of the four types of taxes.Compared to the developed countries in the world,the ratio of individual income tax in the national tax revenue is still very low.Individual income tax anti-avoidance brings negative effects in the sustainable development of Individual income tax.Individual income tax anti-avoidance brings high attention of the society due to its special requirements and measures lagging.Individual income tax antiavoidance system is still not well developed at the present stage.In summary,first,Individual income tax anti-avoidance legislation is absent;second,Individual income tax anti-avoidance has its own flaws;third,the control and coordination of enforcement of Individual income tax anti-avoidance needs to be improved.Tax is the foundation of a nation.Individual income tax has become a very important part of the national tax revenues.Solving individual income tax anti-avoidance problems becomes extremely important for the sustainable development of Individual income tax.Government has its own reasons and necessities to take actions for individual income tax avoidance.Therefore,the research of individual income tax anti-avoidance should be enhanced;measures to suite the local conditions should be adjusted,and the justice design of individual income tax anti-avoidance and measures against tax evasion should be enforced.In this paper,the cause,form and harm of individual income taxavoidance has been completely studied and analyzed.Specific case has been chosen from numerous relevant literatures.The analysis of the channels of individual income tax avoidance in those specific cases provides operational thought of the government work of individual income tax anti-avoidance.Meanwhile,the objective of taxpayers and external subjective causes of tax evasion has also analyzed and demonstrated.The operation plans of tax anti-avoidance have been formed from the analysis.In order to achieve the smooth development of individual income tax anti-avoidance work,it should start from the root cause of administrative regulations and mechanism on individual income tax anti-avoidance,continue to improve tax law and make the individual income tax anti-avoidance have laws to go by,improve the mechanism of individual income tax collection;provide the system of guaranteeing individual income tax anti-avoidance;plug loopholes to check tax evasion,and leave no opportunities of tax evasion for tax payers.In addition,it should strengthen the training of tax enforcement personnel,improve their quality of law enforcement,and establish a good image of civil servant.Finally,it should intensify publicity related administrative regulations of individual income tax,enhance people's awareness of paying tax and boost the healthy and sustained growth of China's individual income tax.