Research On Individual Income Tax Collection And Management Of High NET Worth Natural Person

The collection and management of individual income tax of high income and high net worth natural person is based on the collection and management of individual income tax of natural person in China.In recent years,tax cuts and fee reductions have been continuously promoted,and the new individual income tax law,which will come into effect in 2019,also implements this theme.Tax reduction and fee reduction do not mean relaxing the supervision over individual income tax.On the contrary,it is more necessary to strengthen the supervision over individual income tax so that all citizens can enjoy the dividends of tax reform equally.At the same time,the supervision of high income and high net worth natural person's individual income tax will become the focus of the future individual income tax management.High income and high net worth natural persons have a wide range of income sources and strong tax avoidance subjectivity,which has brought about air disasters to the supervision and caused a large loss of individual income tax.Firstly,through the introduction,this paper discusses the research background and Suggestions of this paper,and then studies the current research situation of domestic and foreign scholars.Secondly,from the perspective of tax fairness,tax compliance and tax management theory,this paper provides a theoretical basis for the development of this paper.Then,it briefly expounds the practice of collecting and managing high income and high net worth natural person's individual income tax in China,and puts forward the problems of collecting and managing high income and high net worth natural person's individual income tax in China from the perspectives of tax system,taxpayers,tax collection and management cooperation and tax payment credit.Finally,Suggestions are put forward from closing loopholes in the tax law,improving the tax collection and management system,innovating services and management means,promoting the construction of the credit system,creating a legal tax paying social atmosphere,perfecting the cash management system,optimizing the tax rate structure,and opening the payment period.In the improvement of thecollection and management system,the important role of information in the collection and management of high income and high net worth natural person's individual income tax is highlighted,as well as the important role of big data in it.