A Study On The Legal Countermeasures Of Personal Income Tax Loss Of High Income Earners In China

With the development of the society and the rapid development of the market economy,the total wealth of the society has been increasing.High income as the main taxpayer of society,should comply with the provisions of the tax law,timely payment of taxes.Many developed countries in the world have targeted the release of a tax collection regulations,there are a series of high income tax protection measures to ensure that individual income tax on time to levy.Contrary to our country,since the publication of the personal income tax law,the definition of high-income earners is not clear,Laws and regulations are not perfect,resulting in many problems,not only reduce the financial income,social wealth loss,weaken the tax regulation income distribution function,but also hinder social equity,social stability and harmony.High-income tax losses must be thoroughly eradicated,the only way to fundamentally maintain a long-term stable development of a tax.