The Research About Wastage And Countermeasure Of Personal Income Tax Of High Income Group In CHINA

Since China`s reform and opening-up,our country`s economy was rapid developing for nearly 40 years.As an effective tool for cutting the deficit between rich and poor,adjusting unfair distribution,personal income tax is always in a progress of continuous improvement.This article using different means such as applied literature review and grounded theory method,makes intensive meticulous research to function,evolvement,definition,object and range of taxation,rate of taxation and so on of personal income tax.Combination with the standard from academic circles at home or abroad to high income group,this article makes reasonable standard to the high income group in Lin`an District,Hangzhou from several points of view as industry and occupation.The article has massive real situation about personal income tax of high income group in Lin`an District through the first hand material like external document,guidance,data from government department.The analysis of case of taxation inspector and evaluate may also help to restore mentality and interest point of this group.To aim at the situation of loss of personal income tax collection and control,this article suggest the government start with two sides.On one side,the foreign advanced experience could be used,the government can establish scientific effective reasonable taxation system with the help of high-tech information technology to strengthen management through enhancing punishment for evading personal income tax.On the other hand,the supervise system of both taxpayer and tax administration should be improved depending on China`s actual national conditions,to boost the transparency and public participation of fiscal expenditure,to normalize the range of taxation preferences,to develop citizens awareness of independent taxation,and to construct a credible tax-paying society.