On My Country's Personal Income Tax Anti-tax Avoidance Rules

The reform of China's individual income tax law promotes the development and progress of individual income tax collection and management.How to control tax avoidance of individual income tax has always been the difficulty of tax collection and management in our country.The loss of personal income tax has caused a huge loss to our fiscal revenue.The anti-tax avoidance rules of personal income tax should be paid more attention as the basis for tax authorities to recover the lost personal income tax.This paper introduces the classic tax avoidance cases in practice,analyzes the tax avoidance behavior in the cases and the law enforcement situation of tax authorities,and summarizes the reasons for the insufficient anti-tax avoidance work in China.Based on the analysis of China's tax collection and management system,tax information supervision,the ability of tax authorities and the psychology of taxpayers,this paper puts forward some Suggestions on how to improve the anti-tax avoidance rules based on the reasons and ways of tax avoidance.This paper points out that the anti-tax avoidance rules should be refined and improved,the overall quality of the staff of tax authorities should be improved,the big data technology should be used to strengthen the collection and management of tax-related information,and the awareness of taxpayers should be raised through publicity and education.The perfection of the anti-tax avoidance rules of individual income tax needs to consider the actual situation step by step.