China's High-income Earners Personal Income Tax And Its Control Study

People living level had a steady exaltation with the market economy system. But at the same time, our country became have a group of high income people, and the gap between rich and poor became lager and lager, our country already gradually became from an equal income nation changed to a nation with bigger income margin. These years, personal income tax was not only an important source of the public finance income in our country, but also had the responsibility of regulating the country's income margin. Country can use the personal income tax's transferring function to let high income people pay much more tax to alleviate the society unequal wealth and regulate the gap between rich and poor, personal income tax had the income "modulator" and" safe valve" function. However, the fact proved that high income people in our country didn't become the main payer of the personal income tax. Because of the weak tax-paying consciousness and the high income people's various income outlet, different income transferring form, large number of cash transactions, all of these restrict the strength of income tax administration to high income people. At present, the regulation and the tax-collection system are not founded, these influent the personal income tax function and result in a large number of personal income tax loss. This not only results in great loss on national public finance income, but also breaks the regulated function on rich and poor distributed system, has a bad affection on social economics healthy and stable development. So we should pay great attention on personal income tax collection, and enhance the tax regulation function on high income people in order to alleviate the social unequal distribution system. This is the economic problem, social problem and political issue. So it has great meaning to us.This whole paper is in the light of fair principle. It makes use of simple method to calculate high income people's personal income tax loss on the foundation of home and abroad personal income tax loss theories, combines our country's actual circumstance of high income people's personal income tax loss, then gives countermeasures to the high income people's personal income tax loss. At first the paper introduces the personal income tax collection theories, public economics income allotment theories and tax reform theories; Then the paper on the foundation of the analysis on our country's rich and poor division, concludes high income crowd...