Research On The Collection And Management Of Personal Income Tax For High Income Groups In The Film And Television Industry

With the continuous improvement of China’s economic development level,the people’s pursuit of culture and art has also reached a new level.In this context,China’s film and television industry is thriving.What does not match the prosperity of the film and television industry is the frequent occurrence of tax evasion cases among high-income groups in the film and television industry,which was once a common practice in the film and television industry.The difference between high-income groups in the film and television industry and those in other industries is that they often appear in the public eye,their words and behavior receive widespread attention from the public,and their social influence is also very strong.Therefore,violations of personal income tax laws and regulations by high-income groups in the film and television industry have a broader impact.Such illegal acts have seriously damaged national interests and undermined social equity.The report of the 20th National Congress of the Communist Party of China proposes to take the construction of socialism with Chinese characteristics as a whole and realize the modernization of the Chinese nation.In order to achieve "common prosperity",it is necessary to strengthen taxation on high income groups and further narrow the income gap between urban and rural residents.The current personal income tax system in China should have the functions of adjusting the income distribution of Chinese residents,narrowing the income gap between urban and rural residents,and so on.At present,China’s tax authorities still face many problems in the collection and management of personal income tax for high-income individuals in the film and television industry.The unrequired methods of tax evasion make tax management work face a severe test,and the previous management models and conventional tax management methods are no longer suitable.In recent years,the case of personal income tax evasion among high-income groups in the film and television industry has become the focus of general public concern.Based on the general environment of "common prosperity",this article takes Zheng Shuang’s tax evasion as an example,starting with the reality of high income groups,analyzes the problems and reasons existing in the tax collection and management of high income groups in the film and television industry;This article attempts to explore the current tax collection and management system in China from a practical perspective,with a view to providing some suggestions for the establishment of a natural person tax system centered on high income groups in China.Starting from the perspective of tax collection and management,using various research methods such as data analysis,case analysis,comparative analysis,and cross research,and linking the 28 laws,information asymmetry theory,and tax compliance theory;Through an analysis of the tax collection and management situation of high income groups,it is revealed that there are insufficient tax control efforts,insufficient tax penalties,low tax collection and management efficiency,and low taxpayer compliance among high income groups.Among them,there are problems such as inadequate legal system,inadequate organizational preparation of tax authorities,and inadequate tax information;Currently,China has not established a tax non compliance,social coordinated governance approach.Starting from the tax collection and management practices of the United States,Australia,and Germany,this paper analyzes the current situation of tax collection and management in China.A review of issues such as the main position,relationship,and common value of tax collection and management for high-income groups in China has not only been innovative in terms of choice issues,but also innovative in terms of perspective.The research conclusions can provide reference value for other parts of the country to improve the tax collection and management environment for high-income groups in the film and television industry.