The Countermeasures Research On The Loss Of Personal Income Tax In China

From individual taxation's producing, most countries pay attention to it because of its gathering national revenues and regulating the income allotment. Along with the development of social economy and the increasingof personal income, its important position in the nation is strengthened more and more. However, tax losing is always born with taxation, preventing tax losing has become a worldwide problem, it is puzzling the tax revenue and threatening the national economic order, the economic security and the economical development. Our country of the developing country no elder as individual income tax history is more so-called, Therefore, go ahead in basis of integration of theory with practice,analytical method wielding the norm analysis and demonstration synthetically, by the fact that studying in a deep going way to active individual income tax of our country system, probe the individual income tax running off system factor, explore the system measure keeping watch individual income tax running off, to prevent individual income tax from running off, the extremely urgent sum driving our country individual income tax formulating essential rules and regulations and perfect,promote social progress and economic growth is important.Relative our country individual income tax running off scale is bigger,it affects society income again assignment not only and be restricting tax revenue legal institutions feeling at ease. This and the citizen pay duty strong or weak realizing and horizontal height of a country tax administration have a close relationhip, but finding by hard and thorough search, We should not only from the system in accordance with China's national conditions from the West, but starting with the cultural differences between china and west. Chinese characteristics suitable for the design of the personal income tax system, and fundamentally our personal income tax to plug loopholes in the loss of tax. At the same time the subjective reasons and other reasons considered to be exhaustive and, in conjunction with the practical reality of China's personal income tax treatment of the loss of policy recommendations.