Legal Regulation On The Individual Income Tax Of High Income Group

With the opening and reform unceasingly thorough and the rapid development ofsocialistic market economy, people’s overall income level has been greatly improved,China emerged in a number of high-income groups, the income gap also is expandingceaselessly. Personal income tax is recognized by the world as an useful tax which canincrease government revenues, regulating income gap. High income earners as socialwealthy class, should play an important role in paying individual income tax. However,on one hand because of the defects of collection and management in personalincome tax, on the other hand, the change of social economic structure and theenvironmental makes high income diversification, concealment, together with ourcountry resident ’s tax consciousness still remains to rise, tax environment needs to beoptimized, making China’s personal income tax can not fully play its adjustmentfunction, a series of problems appeared in the payment progress of high incomegroup,which may further increase the disparity between the rich and the poor, intensifyof social contradictions. Therefore, in-depth analysis of the problems and reasons in thecollection and management, and puts forward the legal countermeasure to solve theproblem, is the important measure to regulate China’s income distribution, narrow thegap between the rich and the poor, it also conducive to improving China’s tax laws,make the tax work follow the law, maintenance the authority of tax laws.This thesis introduction expounded the background and sources of this topic, andcombined with the actual situation in China analyzed the significance in theory andpractice of this topic research. In-depth study of the domestic and foreign researchscholars by literature analysis and comparative analysis. The article is divided into fourparts. The first part is the research questions, by defining the high income concept andanalyzing of China’s high income individual income tax evasion behavior on China’s individual income tax levy was summarized. The second part is the comparison andanalysis of the experience from developed countries and regions to manage highpersonal income tax revenue loss, summing up the parts which our country can use forreference. The third part deeply analyses the problem, review our country individualincome tax law revision history, approved in the tax law improvement,also summed upthe main reason of our country individual income tax revenue loss,it is we still existsmany inadequacies for the individual income tax and system and administration level.The fourth part basic on the former comprehensive analysis, draw lessons fromdeveloped countries and regions of the advanced practice and experience, combine ourcountry’s current actual condition, put forward the corresponding countermeasures andsuggestions, in order to effectively prevent the individual income tax loss, give full playto the function of individual income tax.