Research On The Implementation Effect Of The Policy Levying High-income Earners On Personal Tax Income

With the process of reform and opening-up and the socialist market economic system reform to promote China's economic life has undergone profound changes in economic structure and significant changes in the level of personal income residents at the same time, there are income disparities, and as the economy Further development of the expansion of the trend. Part of the high-income earners and the majority of the people, low income by the formation of the "contrast", the community of people vulnerable to psychological imbalance, thereby affecting people's enthusiasm for labor and labor efficiency, the impact on social stability and China's rich to achieve common."11th Five-Year Plan" of China's well-off society, harmonious society crucial period, and revenue in building a harmonious socialist society plays an important role in building a harmonious relationship between the tax rate has become the whole society's vision and expectations. China's high-income individual income tax levy of tax policy is to achieve the national financial revenue and income distribution to narrow the income gap an important tool, it is necessary for us to our collection of high-income individual income tax effect of the implementation of policy research with a view to building a harmonious society Better to play a stronger role.This article first studied the background and significance, is described in the relevant academic research based on defined high-income sectors, the concept of high-income earners. Then, describes the collection of high-income individual income tax policy as well as the introduction of the background and purpose of the list of its tax policy. Danyang city through the turn of the Inland Revenue Department for collection of high-income individual income tax effect of the implementation of tax policy research, analysis of its revenue in the implementation of the policy reflected the positive and negative effects and why. The rticle concludes with high-income earners to strengthen the collection of personal income tax policy implementation measures, including improving the existing taxation system and optimize the social policy package to build the system, detailed measures, such as tax collection and management.