Research On Income Tax Collection On High Income Individual

After more than30years of rapid economic development, China’s economic output has exceeded Japan and jumped to the second place in the world in2010. Meanwhile, social income distribution and the widening gap between rich and poor have become increasingly harsh problem for the government. Tax revenue as the levers of State macroeconomic regulation, particularly personal income tax regulating income distribution features more prominent. Thus, tax revenue,as the levers of state macroeconomic regulation, particularly in the field of personal income become even more prominent.But the fact of more income channels, cash trade and other kinds of grey trade, along with the current collection and management of individual income tax loopholes, personal income tax in adjusting income distribution is less effective. This would be detrimental to the sustainable and healthy development of the social economy,and it is not conducive to social justice and harmony. Based on the foregoing, the author study on the present situation of collection and management of individual income tax in our country,and take shanghai municipality for example and put forward relevant suggestions.The paper follows a research methods that theory overview, collection practices, and policy recommendations. Based on the literature review and the theories of personal income tax collection and management, combined with the practice of collection and management of individual income tax in Shanghai, focusing on Shanghai Municipal high income tax collection and management. And analyze the existing problems, and from the perspective of the taxpayers and tax authorities to analyze the reasons behind it. Last, on the basis of learning from foreign experience, policies and proposals are put forward.