Anti-tax Avoidance Research On Personal Income Tax Of High Net Worth Individual

With the rapid development of China's economy,the number of high-net-worth individuals is increasing.The high-net-worth taxpayers are different from the ordinary natural taxpayers.They have their own unique characteristics and build a comprehensive system against high-net-worth individuals.Tax avoidance system needs to combine domestic taxation system,tax collection and management with international relevant taxation system.Under the trend of international anti-tax avoidance cooperation,in September 2018,China launched the first exchange of information under the Automatic Exchange of Tax Information on Financial Accounts Act,when taxpayers,especially high-net-worth individuals,have overseas financial accounts and hold financial assets.The situation will be more transparent.The new domestic personal income tax law would be fully implemented on January 1,2019,and the anti-tax avoidance clause will be introduced for the first time.Based on the definition and theoretical analysis of relevant important concepts,this paper first analyzes the current situation of tax avoidance and anti-tax avoidance of personal income tax in China's high net worth individuals.In this process,it is difficult to obtain specific tax avoidance data for high net worth individuals.High-net-worth taxpayers are currently introducing the main tax avoidance methods and some cases to introduce tax avoidance status.The status of anti-tax avoidance is mainly introduced and analyzed from the perspectives of domestic taxation system,tax collection and management,and international taxation.On this basis,it summarizes the problems that arise in China's current anti-tax avoidance of personal income tax for high net worth individuals.Considering that some developed countries started earlier on the tax collection and management of high-net-worth individuals,they learned and summarized from the perspective of international comparison.Finally,on the basis of the above,the corresponding countermeasures for the construction of the personal income tax anti-tax avoidance system for high net worth individuals are put forward.