Investigation On The Personal Income Tax Collection And Management Of High Income And High Net Worth Individuals Of GZ City

Personal income tax is an important tax lever to adjust the income distribution gap.Since the introduction of individual income tax in China,it has played a very important role in increasing fiscal revenue,adjusting income distribution,restraining the further expansion of the gap between the rich and the poor,and realizing social equity.With the continuous development of China’s economy,people’s living standards are also gradually improving.Generally speaking,the income of all levels of society is gradually and steadily increasing.Different forms of personal income and a variety of income sources are also emerging day by day,and a large number of high-income and high net worth people have emerged.At the same time,the loss of personal income tax of high-income and high net worth people is becoming more and more serious and has produced great harmful consequences.It not only further widens the gap between the rich and the poor,affects the demonstration of the principle of fairness in personal income tax,but also greatly damages the authority of tax laws and regulations and breaks the order of national tax collection and management.Therefore,it is urgent to conduct a comprehensive study on the personal income tax of high-income and high net worth people and seek the countermeasures to control the tax loss.Based on the practical experience of personal income tax collection and management and guided by the theory of public management and policy analysis,this paper first makes an in-depth analysis on the current situation and problems of Personal Income Tax Governance of high-income and high net worth people in Guangzhou.Through the analysis,it is found that at present,there are problems of loss of personal income tax and great difficulty in collection and management of "double high" people in Guangzhou.The reasons are not only the defects of the tax law itself and the deficiencies of tax departments and personnel in law enforcement,but also the weak legal and tax awareness of some high-income and high net worth people who try their best to avoid tax obligations.In view of these problems,starting with the tax management policies and innovative measures for the "double high" population in Guangzhou in recent years,this paper summarizes and puts forward relevant countermeasures,including improving the basic system of tax collection and management of natural persons and designing the tax collection and management system for the "double high" population.Finally,based on big data,this paper explores the ways of using "holographic" technology to strengthen the personal income tax governance of high-income and high net worth people.This paper has theoretical guiding significance for using personal income tax to play the role of income regulation,ensure social equity,narrow the gap between the rich and the poor,safeguard the dignity of China’s tax law and establish the authority of tax law.