Research On Personal Income Tax Of High Income Group In China

According to the 20 th National Congress Report,Chinese modernization is the modernization of peosperity for all.Therefore,the social governance in the new era should not only realize "wide consultation" and "joint contribution",but also "shared benefits".At present,the contradiction of unfair income distribution in China is becoming more and more serious,and the phenomenon of tax evasion by high-income groups has become an urgent tax governance problem in China.The world today is undergoing profound changes unseen in a century,talents are increasingly becoming the key element of international competition.The objective fact that the international competitiveness of our high-end talents is weak is not conducive to high-quality economic and social development.In this context,personal income tax,as an important macro-control policy tool,needs to play its proper role further.This paper selects two intersecting research objects,namely,high-income group and high-level talents,to explore how to improve the design of the individual income tax system and further promote the development of China’s individual income tax in a fairer,more efficient and competitive direction,which has important theoretical and practical significance for alleviating the gap between the rich and the poor and helping the development of talents.This paper focuses on improving the tax contribution of high-income groups,and improving the personal income tax system and the level of collection and administration,hoping to achieve the purpose of regulating income distribution and enhancing the competitiveness of international talents.Firstly,it points out the criteria of defining high-income group in this paper,and through analysis,it is concluded that high-end talents and high-income group have crossover.Secondly,the path of personal income tax’s effect on high-income group is found by combining with related theories,which is divided into the realization link of personal income,the accumulation link of personal wealth and the transfer link of personal property.Thirdly,analyze the current situation of personal income tax for high-income groups in China from the perspectives of system,policy and levy management,and analyze the main violations of personal income tax for high-income groups in China at present and the reasons for them with specific practical cases.Fourthly,through the global trend of personal income tax reform and the experience of personal income tax system design and collection and administration in the United States,Japan and Russia,the experiences that can be learned from China are proposed.Finally,suggestions for improving the personal income tax of high-income groups are put forward.Based on the above research,this paper proposes specific countermeasures in three aspects: first,improving the system design,including moderately reducing the highest marginal tax rate of comprehensive income,narrowing the tax burden difference between different incomes and reducing the tax benefits of capital income;second,improving the level of technological governance of taxation,including improving the digital level of tax collection and administration and continuously improving the quality of tax services of taxation authorities;third,constructing the pattern of common governance of taxation,including strengthening the cooperation between departments,improving the tax awareness of taxpayers and strengthening the management of tax-related intermediaries.