Study On Administration Of Personal Income Tax For High Net Worth Individuals Under The Common Wealth Goal

Common prosperity is the core content of Chinese modernization,and it is also the most important guiding ideology of fiscal reform in the 14 th Five-Year Plan period.To promote common prosperity,the improvement of the distribution system is given priority,and the report of the 20 th Party Congress also puts forward the general direction of regulating the order of income distribution,regulating the wealth accumulation mechanism,protecting legal income,regulating excessive income,and eliminating illegal income.Based on the current problems of inefficiency,inadequacy and single means of tax collection and administration for high net worth natural persons,this paper conducts a study on the personal income tax collection and reform issues closely related to high net worth natural persons.First,based on a comprehensive review of relevant literature,combining the theory of tax equity,the distribution theory of the New Cambridge School and the theory of tax risk management,it analyzes the need to strengthen the collection and management of personal income tax for high-net-worth natural persons,improve the collection and management efficiency,and prevent the tax loss of this group.Secondly,the reform history of personal income tax collection and administration of high net worth natural persons in China and the scale of tax loss are analyzed together with statistical data,and the typical tax evasion cases that have attracted wide attention in the society recently are analyzed to analyze the common tax evasion methods used by high net worth natural persons.On the basis of the above research,the problems of institutional arrangement and construction of tax collection and administration system of high net worth natural persons in China at the present stage are listed,and the causes of the tax collection and administration problems are analyzed in terms of enforcement basis,tax service,tax supervision and social coordination.Then,the comparative analysis method is used to summarize the taxation experiences of various countries in terms of the institutional arrangement and specific taxation measures for the collection and administration of personal income tax for high net worth natural persons.Finally,based on the general direction of building smart taxation and the goal of digitization,intelligence and wisdom of taxation governance,the paper proposes four aspects of precise law enforcement,fine service,precise supervision and sincere governance,including the implementation of list management,establishment of specialized management departments,construction of "credit + risk" taxation system and strengthening international collaboration.The policy recommendations for optimizing the tax collection and management of high-net-worth natural persons include implementing list management,setting up specialized management departments,building a "credit+risk" collection and management system,and strengthening international collaboration.Through the above research,we hope to provide some reference and inspiration for optimizing the tax collection and administration of personal income tax for high-net-worth individuals.