Research On The Problems And Countermeasures Of Individual Income Tax Collection And Management For High-income Groups

On March 24,2021,the Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the Office of the People’s Republic of China and The State Council represent that the blueprint for the construction of China’s smart taxation has been drawn.Among them,the Opinions proposed that Chinese tax authorities should carry out accurate supervision,and strengthen tax and tax services for high income and high net worth individuals in accordance with the law on the basis of establishing and improving a new supervision mechanism based on "credit + risk".In regulating income distribution gap,individual income tax has an incomparable advantage of other taxes,should be improved with the continuous improvement of our national income level,play its due regulation role,however in the current situation of our country,the gap of income distribution is still in a higher level,the olive type distribution structure with big and small two ends has not yet been formed.High-income groups occupy a relatively large amount of wealth,but they do not fulfill their due tax obligations.The phenomenon of tax evasion is endless,especially the group of stars and entertainers.In order to construct a perfect tax collection and management system,we must begin with the key issues.Based on the theory of new public management,the theory of tax compliance,the theory of information asymmetry,and the principle of tax fairness,this thesis uses research methods such as literature research,qualitative analysis and quantitative analysis to make an in-depth analysis current status of individual income tax collection and administration for high income groups,summarizes the characteristics of high-income groups of taxpayers in detail,and carefully studies the excellent theoretical achievements at home and abroad.Furthermore,it points out that the problems of the collection and administration of personal income tax of high-income groups are mainly manifested in the insufficient collection and administration capacity of the collection and administration department,the low tax compliance degree of high-income taxpayers,and the imperfect supporting mechanism.Based on the above problems of personal income tax collection and administration of high income groups,this thesis analyzes the root causes of the problems from the perspectives of collection subject,collection object,collection mechanism and so on,providing the basic direction for the subsequent countermeasures.Specifically,the tax authorities are not well set up,lack of specialized collection and administration departments for high-income groups,limited collection and administration means,ineffective punishment for tax violations of high-income groups,low digitalization degree,insufficient exploitation of information of high-income groups,weak tax consciousness of high-income groups,many means of tax evasion,and high comprehensive income marginal tax rate.The third party tax-related information system for high income groups is incomplete.Finally,this thesis puts forward countermeasures and suggestions from three aspects:optimizing the collection capacity of tax authorities,improving the tax compliance degree of high-income groups,and establishing and perfecting the supporting mechanism.In terms of optimization ability,it is proposed to build a two-way declaration system for high-income groups,establish specialized management institutions for high-income groups,and strengthen the strength of inspection and punishment for high-income groups.In terms of improving the compliance degree,it is proposed to construct the constraint mechanism of natural person’s tax payment credit evaluation system and standardize tax agencies to improve the tax service level.In terms of improving the supporting mechanism,the government proposes to improve the tax system,reduce marginal interest rates,simplify tax collection intervals,improve the cash management and digital currency systems,improve the system for integrating and applying tax big data,and strengthen the collaborative governance of the application of third-party tax-related information reporting.