| Individual income tax is a kind of tax that is a kind of tax object that all kinds of taxable income amount that the taxpayer obtains.It is a kind of tax levied by all over the world,and it is so important in China’s current tax system.It is a means by which the government uses taxes to adjust personal income.The collection and management of individual income tax of high income is based on the collection and management of individual income tax of natural person.In the context of our current individual income tax law of the regulation,state the main object of taxation is labor elements mainly income working class,and the high class of personal income tax loss is serious,if you still not be regulated,"Matthew effect" will be worse in our country,the gap between rich and poor enlargement seriously affect social justice and legal justice.Therefore,it is of great practical significance to study the loss of individual income tax of high income earners.Under the background of comprehensively deepening the reform of economic system,this paper expounds how to perfect the legal system of personal income tax collection and management for high income earners in China from the following six parts.The first part,based on the current economic,legal and social situation in China,briefly analyzes the research background and research significance of this paper,sorts out domestic and foreign research literature and integrates relevant research status,and expounds the necessity and urgency of perfecting the legal issues of personal income tax collection and management for high income earners in China.In the end,the paper expounds the research methods and summarizes the basic framework of the paper.And in history individual income tax,the theoretical basis of the individual income tax is summarized.Firstly,it introduces the theoretical basis of individual income tax collection and management,including tax compliance theory,tax fairness principle and information asymmetry theory.Next,it introduces the concept of high income and high net worth natural person,including the definition and characteristics of high income and high net worth natural person.The third part analyzes the current situation of individual income tax collection and management of high income people in our country.Starting from the analysis of the current individual income tax collection and management system in our country,it extends the current situation of individual income tax collection and management of high income people,which provides a realistic basis for the analysis of restrictive factors in the fourth part.The fourth part uses the method of research,due to the level of China’s personal income tax system on the basis of reality,from the tax system factor,the collection agency factor,the taxpayer factor three aspects of the specific analysis of the high income individual income tax loss of serious reasons.The fifth part uses the comparative analysis method to study the incentive mechanism of foreign individual income tax law and the information management system and special audit methods used in the practice of collection and management of personal income tax for China to improve the high income tax collection and management of the legal system for reference.The sixth part,based on the above research results,analyzes the legal elements of the individual income tax collection and management system of high income earners by using the logical analysis method,and improves the subject,object,rights and obligations of the legal relationship. |
