Research On The Problem Of The Collection And Management Of Personal Income Tax In China's High-income Group

On December 24,2015,the "Reform Plan for Deepening the National Tax and Local Tax Collection Management System" issued by the China Affairs Office and the State Council was officially announced.It puts forward that China's taxation authorities should adapt to the gradual increase in the proportion of direct taxes,the increase in the number of taxpayers for natural persons,and the difficulty in the collection and management of high-income earners,and build high-income earners in terms of legal framework,institutional design,management methods,technical support,and resource allocation.Focused on the tax management system.Personal income tax,as a powerful tax type that regulates the income distribution gap,should play its due role with the continuous development of China's economy and the continuous progress of society.However,with regard to the current situation in China,the gap in income distribution is still expanding year by year.Compared with other income earners,high-income earners have relatively more wealth,and their sources of income are diversified and their income forms are hidden.In addition,the current restrictions on the collection and management of personal income tax in China make the comparison of the loss of personal income tax among high-income individuals.Since it is necessary to establish a complete taxation management system,it is necessary to start with the key issues and conduct research on the collection and management of personal income tax for high-income earners,which will lay the foundation for follow-up research.This article is based on the status quo of the personal income tax collection of high-income earners in China.It analyzes in depth the main problems of current collection and management,and combines overseas experience in the management of high-income earners.Finally,it proposes to improve the individual income tax collection and management of high-income earners in China.