Research On The Loss Of Personal Income Tax And Its Countermeasures Of High-income Groups

With the development of social economy,the personal income tax system in our country has been developing and perfecting.In September this year,with the seventh revision of the personal income tax Law,China's personal income tax system has taken the first step from the classified tax system to the integrated and classified tax system.However,at present,the proportion of personal income tax in the total tax revenue is relatively small,and it is also an indisputable fact that the ability to regulate the gap between the rich and the poor is insufficient.The main reason is that personal income tax loss is serious,especially in high-income groups.High-income groups tax evasion in the near future has become a social hot topic.As a result,more attention has been paid to high-income groups.It is very important and urgent for individual income tax collection and management to play an important role in regulating individual income tax.The series reform process of this personal income tax law is an excellent opportunity to standardize the collection and management of personal income tax of high-income groups and to deal with the loss of individual income tax in all directions.Based on the analysis of the current situation and the cause of loss of the personal income tax of the high-income group,this paper makes a reasonable reference to the experience of the foreign individual income tax collection and management,and puts forward the countermeasures and suggestions for perfecting the personal income tax collection and management of the high-income group in our country.This is of theoretical and practical significance to the collection and management of tax authorities after the reform of personal income tax.This paper is divided into six chapters and three parts.The first part is the basis of the topic and theoretical preparation,including the first and second chapters,mainly elaborated the research background and significance of this paper,summarized the research methods and ideas,summarized innovation and deficiencies.In the aspect of theoretical preparation,using the theory of fairness as the support,this paper reviews the current situation of research on the loss of personal income tax of high income groups at home and abroad.The second part is the present situation display and the cause analysis,including the third chapter and the fourth chapter.The category of high-income groups studied in this paper is defined concretely.This paper lists the specific channels of individual income tax loss of high-income groups,and expounds the causes of personal income tax loss of high-income groups in China from different angles.The third part is the experience reference and countermeasure suggestion,including the fifth and the sixth chapter,mainly carries on the comparative analysis to the developed country and the region's tax system and the collection and management system,summarizes their general experience of managing the personal income tax loss.Based on the current situation of personal income tax collection and management of high-income groups in China,this paper puts forward comprehensive measures for the personal income tax loss of high-income groups in China from the aspects of perfecting tax system,strengthening tax collection and tax compliance.