高收入者个人所得税征管问题研究  

Study on the collection and administration of individual income tax for high-income earners

作　　者：胡凌生 Hu Lingsheng(School of Management Science and Engineering,Nanjing University of Finance&Economics,Nanjing,Jiangsu,210023)

机构地区：[1]南京财经大学管理科学与工程学院,江苏南京210023

出　　处：《市场周刊》2023年第1期114-117,121,共5页Market Weekly

摘　　要：随着经济的快速发展,人民生活质量逐步提高,财富也快速增加,但是居民收入的差距日益引起各方面的关注。我国所实行的个人所得税制度作为调节收入分配的手段,具备一定的功能性,但是还存在许多漏洞。目前的个人所得税税收主要由工薪阶层贡献,中等收入者成为税款缴纳的主力军,而财富地位远高于他们的高收入人群往往会采取税务筹划、反避税、转移资产等手段,致使国家税源流失现象严重,极不利于维护公平正义。因此,有必要加强对高收入人群的个人所得税征管。With the rapid economic development,people’s quality of life gradually improve,the wealth is also increasing rapidly,but the income gap caused by various aspects of growing concern.The personal income tax system implemented in our country,as a means of adjusting income distribution,has certain functions,but there are still many loopholes.At present,the individual income tax revenue is mainly contributed by the working class,and the middle-income people have become the main force to pay the tax,and the high-income people whose wealth status is far higher than theirs often adopt tax planning,anti-tax avoidance,transfer of assets and other means,which lead to the serious loss of national tax sources,and is not conducive to the maintenance of fairness and justice.Therefore,it is necessary to strengthen the individual income tax collection and management of high-income groups.

关 键 词：个人所得税 高收入人群 税率 

分 类 号：F810.424[经济管理—财政学]