Study On Personal Income Tax Collection And Management Of High Income And High Wealth Individual

In recent years,with the continuous improvement of Chinese economic development level,the increasing number of High Income and High Wealth Individual,and increasing cases of tax evasion,and huge amounts of tax evasion,accelerating the speed of updating of tax evasion means and technologies,the role of "adjusting the rich,stabilizing the middle and benefiting the poor" of Personal Income Tax has been seriously weakened.At the same time,based on the practical demands of the 10 th Meeting of the Financial and Economic Commission of the CPC Central Committee,and the implementation plans of the central and local governments on tax services and supervision for high-income and high-wealth individuals have been successively issued,the tax collection and management of High-income Individual have received high attention.Therefore,in order to reduce the gap between the rich and the poor and realize Common Prosperity,excavating the ideas and solutions from the public tax evasion cases and implement effective tax collection and management strategies for this kind of taxpayers become the urgent tasks of the tax authorities.This paper selects typical tax evasion cases such as Zheng Shuang,and uses typical cases to analyze the means of tax evasion,the amount of tax evasion,the nature of income and other characteristics of High Income and High Wealth Individual,as well as to further analyze the current situation of tax collection and management.It is found that there are four means of tax evasion by High Income and High Wealth Individual: not filing tax returns according to law,changing the nature of income,increasing capital and shares,and hiding income by using overseas enterprises,which further reveals such problems as insufficient subjective conditions for taxpayers for Nature Person Taxpayer,accelerated tax loss due to economic and social development,lack of interconnections between government departments,and room for improvement of system policies.On this basis,the Personal Income Tax design of High Income and High Wealth Individual in developed countries is more perfect,the tax authorities are more efficient,and the Personal Income Tax evasion of High Income and High Wealth Individuals are less,which provides reference value for the collection and management of Personal Income Tax in China.Finally,this paper proposes that we should make joint efforts and take multiple measures to effectively manage the tax loss of High Income and High Wealth Individual from four aspects: improving the tax compliance degree of High Income and High Wealth Individual,establishing and perfecting supporting systems,strengthening the communication and cooperation between government departments,improving the basic system and tax preferential policies,and improving the operability of anti-tax avoidance practice.We will severely crack down on illegal and tax-related activities,curb rampant tax evasion,play a leading role in subsequent tax investigations,improve the level of tax management according to law,and fully protect the national tax security.