Research On Personal Tax Collection And Management Of High Income And High Net Worth Taxpayers

The core of the collection and management of high income and high net worth taxpayers is the supervision of personal income and property.The individual income collection and management system of high income and high net value taxpayers is based on the natural person's tax management system.In view of the characteristics of the high income and high net value taxpayers,which are different from the ordinary natural people,the enterprise management is integrated with the individual management,and through the cross department and cross tax cooperation,a information intensive and efficient management is set up.Tax management system.This paper,starting with the characteristics of high income and high net value taxpayers with high liquidity and complicated tax related,combines international tax,domestic tax system and tax collection and management,and puts forward the idea of establishing a high income and high net value tax collection system for taxpayers.This paper first defines the high income and high net value taxpayers,and analyzes the characteristics of the high income and high net value taxpayers from the angle of tax collection and management,and expounds the common raising and avoiding tax means of the high income and high net value taxpayers.On this basis,the data is used to analyze the personal income collection and management of the high income and high net value taxpayers in China.The present situation of the system construction and the tax environment that we have,and from the two aspects of tax system and tax collection and management,point out the difficulties faced by the construction of the individual income collection and management system of high income and high net value taxpayers in China.Through the reference and Enlightenment of the experience on the personal income collection and management of the high income and high net value taxpayers in the developed countries,the paper finally puts forward the results.On the basis of the tax collection and management system of natural people,it is suggested to establish the individual income collection and management system of high income and high net value taxpayers in China:to establish a combination of the individual income tax system combined with the classification,to increase the anti avoidance provisions in the tax law,to introduce the compulsory disclosure mechanism of tax planning,to innovate the tax collection and management mode and to establish the identification number of the taxpayer.And the third party information sharing mechanism(including property registration system,the comprehensive tax administration of various departments,the gradual incorporation of taxpayers into the tax management of large enterprises),perfect cash management system,perfect tax collection and management process,continuous improvement of self declaration system,perfect tax assessment mechanism,and perfect tax service.