Research On The Optimization Of Personal Income Tax Collection And Management Of High-income Groups In China

In recent years,with the high-quality development of China’s economy and society,residents’ life and entertainment methods are constantly enriched,and their income levels are gradually increasing.In practice,high-income groups earn a lot of money in various ways by virtue of their own resources,but most of the middle-and low-income groups can only rely on simple labor income such as wages and salaries to obtain income.Therefore,although the income of residents is increasing,the income gap between different strata has not decreased,resulting in the phenomenon of "the rich get richer" becoming more and more serious.Personal income tax has the effect of "robbing the rich and helping the poor",but in actual collection and management,the tax collection and management of high-income groups by China’s tax department has not achieved the expected goal.Therefore,China’s tax department urgently needs to strengthen the supervision of high-income groups,so that the high income of high-income groups will gradually become an important tax source in China’s personal income tax collection and management,so as to achieve the purpose of narrowing the gap between the rich and the poor and achieving common prosperity.In order to achieve the goal of high-quality economic development and the common prosperity of the people,this paper deeply analyzes the remaining omissions in the collection and management of individual tax for high-income groups in China,in order to propose improved methods for the optimization of individual tax collection and management in China.At first,it is described from the income status and characteristics of high-income groups in China,plus the description of the tax income profile and tax source structure characteristics of individual tax,as well as the current tax collection and management methods of China’s current classification and comprehensive tax calculation and the supervision of relevant departments and control methods to systematically explain the current status of personal tax collection and management of highincome groups in China.Secondly,through the analysis of the current state of collection and management,to explore the omissions and deficiencies of the taxation departments in China in the collection and management of personal income tax for high-income groups.The substantive problems are analyzed from three perspectives of poor cooperation.At the same time,combined with the practical results of individual tax collection and management of high-income groups in some foreign countries,the article is roughly divided into collection and management practices for high-income groups and relatively complete collection and management supporting measures to provide the Suggestions and suggestions for optimizing the collection and management of personal tax for high-income groups in China.Finally,applying the refined international experience to China’s actual collection and management,we come up with countermeasures and suggestions for optimizing the individual tax collection and management of high-income groups in China,mainly from improving the laws and regulations of collection and management,enriching the collection and management methods of individual tax,and promoting the implementation of measures by relevant departments.The reform is explained in three aspects.