浅谈如何加强对高收入者税款的征收  

Discussion on how to strengthen the high income tax levy

作　　者：张葆华[1] 

机构地区：[1]湖南环境生物职业技术学院工商管理系,湖南衡阳421001

出　　处：《经济研究导刊》2011年第32期98-99,共2页Economic Research Guide

摘　　要：由于目前高收入阶层税收流失严重,导致贫富差距进一步加大,因此,需要完善税收法律及税制结构,从制度的设计上保障能加强对高收入者税款的征收;同时,要执行有效的税收征管措施实现对高收入者税款的征收。Because of the high income tax erosion is severe,leading to further increase the gap between the rich and the poor,Therefore need to perfect the tax law and tax structure,From the design of the system guarantee to strengthen a high income tax levy,At the same time to perform efficient tax collection and management measures to achieve high income tax levy.

关 键 词：高收入 税制结构 税收征管 

分 类 号：F812.42[经济管理—财政学]