Improve the high income individual income tax management--论文代写范文

51Due论文代写平台essay代写范文:“Improve the high income individual income tax management”，这篇论文主要描述的是个人所得税是一个国家财政税收中重要的组成部分，随着我国经济的不断发展，高收入的人群也在日益增加，如何根据经济发展的现状来完善对个人所得税的管理，这将有利于国家财政收入的提高，也需要借鉴世界上各国的税收管理经验。

Important component of personal income tax is the tax, the tax is the main source of revenue. Increasingly, at present our country high income people, perfect the individual income tax management of high earners can significantly improve the country's fiscal revenue. This article through to the present situation of the high income individual income tax collection and imposing difficulties such as analysis, at the same time, based on the experience of the countries all over the world, to improve the high income individual income tax collection scheme.

Abstract: Personal income tax is an important part of tax revenue，and taxation is a major source of revenue，now there are more and more high-income groups， Improving the management of personal income tax for the high-income earners can make a substantial increase in state revenue. In this paper ，we we analyze the Status and Difficulty of Personal income tax collection of high-income， we also learn from international experience，to discuss the Program of personal income tax for the high-income earners.

In China since reform and opening to the outside part just insist for a long time to let people become prosperous first policy, coupled with the imperfect laws and regulations and so on in the early years of the founding of the formulation, and over the years, our country's national economy sustained, rapid and healthy development, have stayed at more than 9% average annual growth rate of GDP, social income distribution gap is more and more big, the gini coefficient to exceed standard, personal income inequality caused by the contradiction is increasingly outstanding.

The state administration of taxation on further strengthening high earners now notice issues related to personal income tax levy management, how to strengthen the management of high earners tax collection become the current hot topic. This article mainly from the present tax on high earners, status quo and the problems, analyzed the cause of the problem and solve the problems, and introduces the foreign successful reform experience, learn the processing method is suitable for our country, put forward the basic train of thought of perfecting our country's high income tax management and countermeasures research.

A. Importance accounted for the proportion of total tax and individual income tax

Personal income tax is a country of their citizens living within their borders, personal income and foreign individuals from an income tax, local tax according to the record of literature and history, its history can be traced back to the 18th century Britain in order to raise military spending needed for the war with napoleon and emergency has issued an emergency policy, however, this policy has repeatedly xing and scrap, become a permanent tax until 1842. Since then countries to follow suit, began to impose individual income tax, after more than a century of development, the personal income tax has rose from a temporary tax as the main body of most countries tax. The Treasury in charge of the tax department said that in 2003 China's personal income tax revenue totaled 141.8 billion yuan, accounting for the proportion of national tax revenue rose from 1.4% in 1994 to 6.5%, has become an important source of fiscal income in China. On June 17, 2009, the ministry of finance announced the basic situation of personal income tax in China for the first time, the personal income tax is the fourth largest tax in our country, the status of personal income tax becomes increasingly important.

2. The tax tax collection and management present situation of our country

(a) taxes are paid by the working class

In our country individual income tax, working-class income account for bulk. According to the Chinese tax yearbook (2000-2007), sort out, personal income tax, wages and salaries in the combined part percentage is 42.86%, 52.32% in 2003, and rise year by year, to rise to 54.97% by 2007, and this part is mainly by most middle-income earners pay individual income tax.

(2) pay of high income individual income tax in our country

From China's individual income tax in 2005 subentry income proportion, enterprises and institutions in contracting, labor remuneration, etc should pay tax of a smaller proportion of about 3.141%. That is to say most of the unearned high earners did not full specified amount to pay individual income tax payable. Personal savings accounts for more than 60% of the total savings of high income people actually afford tax burden is lower than other groups. According to statistics, the 10 trillion yuan deposit in the bank of China in 2003, 80% of the wealth belongs to all, 20% of people with high income people pay personal income tax, accounts for only 10% of the total amount of individual income tax.

3. The reasons for high income tax evasion

(a) residents recessivation of personal incomes

Direct cause of the high income individual income tax erosion is caused by the mode of operation, multiple channels of distribution coexist more diversity and recessivation of personal incomes. Because of people's income has now tends to diversity, in addition to the wages and salaries, and part-time income as well as a variety of "grey income", the basic can't tax revenue. High income people income is not always reflected in its own name, most of their income not through payroll list, such as the second career income, property transfer income, rental income, etc. Tax collection and administration department is difficult to understand the taxpayers' income structure and the amount of income, causing huge loss of state tax.

(2) tax consciousness

In the western developed countries, for tax circulating "only death and taxes are inevitable" this view. But China is doing the rounds in a word: "to get rich, eat tax." Can see from these two words both in stark contrast to the obligation to pay tax consciousness. In recent years, high earners awareness of personal income tax has a different degree of increase, but this kind of consciousness is still very shallow, active application consciousness is still weak. In addition, driven by the interests of the individual and one thousand party hundreds of tax evasion in order to achieve the purpose of high income are abundant, there is no obligation to pay tax the sense of responsibility. At present the undeclared high-income individuals mental consciousness, have a variety of: one is fluky psychology, think the tax authority can not verify their source of income; 2 it is afraid of wealth, worried that after declaration to the revenue will be exposed to wealth, cause other problems; Third, peer, think the same undeclared income even higher income of the rest, take the initiative to declare themselves will suffer. Four is waiting psychology, want to wait for others to declare their declaration.

(3) shall be the withholding agent without careful withholding

Many withholding units are not strictly fulfill the generation of obligations, with a lack of understanding of withholding obligation, is not allowed on the project distinction classification, for some subsidies, allowances, bonuses not withholding taxes in accordance with the law, caused the withholding obligation can't get to implement. Some high earners and the withholding agents even collusion, concealing revenue through false contracts, tax evasion, leading to loss of individual income tax.

(4) the lack of fit between the various departments, the collection of information

At present tax department only can master most of wages and salaries of 120000 yuan of this part of the personal income, and for a large part of the high-income class, the main source of their income is not represented by wages and salaries, which requires the tax department has a modern management means. In the personal credit system is not sound, cash transactions, a large number of existing circumstances, to fully understand, monitor, a man throughout the year all income, the tax situation, depends on the industry and commerce, finance, securities, and many other departments cooperate with each other. Don't have a high level of tax informationization of our country, the declaration, audit and inspection methods are not enough modern and accurate, and also the lack of a set of perfect mechanism to control, such as Banks, customs, tax department and related departments for industry and commerce, etc between did not establish a system to make information sharing network, so that information is not enough, the tax authorities have no way to fully understand a person's actual income, not accurate for tax collection and administration.

(5) punishment is not strong enough

Although our country "criminal law" and "tax administration law" regulation, the taxpayer to tax returns, not capture is little perhaps of payable taxes, the tax authorities recovered its not pay or pay less tax, fine for delaying payment, and do not pay or pay less tax fines of more than five times the fifty percent ". But when the tax authorities in dealing with tend to give priority to with supplementary, penalty proportion is low, penalties partial light. Can afford higher paid individual income tax is usually have certain fame, status and power after tax evasion behavior 'best duty exemption and fines, moreover left unchecked, easy to induce the behavior of tax evasion. In this case, the tax department rather than weakened the degree of information asymmetry, it caused negative incentive effect to taxpayers. Taxpayers don't have to worry about not pay taxes in accordance with the law, on the other hand, will bring us many serious consequences, so bank to apply for a loan, business as usual, the enjoyment of as many social welfare. A year, the national seldom heard someone because less pay personal income tax and punished by criminal law.

4. The personal income tax on high earners imposed by difficulty

(a) the definition of high earners

Countries in 2005, the revised "individual income tax law" regulation, since January 1, 2006, every year personal income reached 120000 yuan of above, must be in the second year on April 1, the initiative to pay tax with the tax authorities in charge of. Then put forward a annual revenues of more than 120000 (personal monthly income of 10000 yuan of above) standards. However whether personal income declaration of "120000" one size fits all? By individual labor value realization income index of the wage level is not high income? Income level is a relative concept, so high earners and no definite scope. So, whether in academia or in the practical work of other departments, about the definition of high income is still pretty vague. And people usually say "top" or "the rich", refers to the comparison of cases, they are high income people. With the development of economy, the high definition of income should also be changing, basically is a rising trend.

(2) determination of hidden income

At present, our country has not really set up personal property registration and personal income report and register system, monitoring of high earners show particularly weak. In terms of personal information network in our country at present, there is no way to completely determine the amount of personal invisible income. For example, although has bank savings deposits of residents enforcing the real-name system, but Banks and tax authority has not yet formed connected to the Internet, the tax informationization level is low, the tax agency system is not perfect, not well play the role of intermediary organizations to help taxpayers and withholding agents to handle matters of taxation.

5. The successful reform experience of abroad

Have contrast to see the gap, might as well see abroad and some measures taken in the individual income tax, as a reference:

(a) the United States: the tax law is a "forgiving of segmented retaining subtraction"

America's tax law is ", from the forehead segmented retaining subtraction. This is a kind of with the increase of personal income and reduce by certain proportion from the forehead, after the high income to a certain extent, personal ", from the forehead "will be cancelled, that is to say, he must pay tax on income of every penny. So that we can avoid high income people benefit from the high ", from the forehead "phenomenon, also makes the tax fair principle are fully reflected.

(2) of France: social solidarity wealth tax.

France is the most has the characteristics of "poor" rich social solidarity wealth tax. According to current French law, social solidarity wealth tax to pay once a year, the tax threshold continuously increase with the increase of people's income. If the taxpayer's net assets more than 760000 euros, you should pay social solidarity wealth tax, the tax rates ranging from 0.55% to 1.8%. If it's net worth more than 15.81 million euros in the corresponding tax rate caps to 1.8%. In 2008, the revenue of 4.4 billion euros, accounting for about 2% of the total tax revenue.

Germany: (3) of the different family take different personal income tax threshold

According to German law, income tax for the proportion of personal income how much to pay, the more income, the higher tax rate. Germany to different family take different personal income tax threshold.

6. Prevent loss of high earners personal tax policy

Based on the above analysis and advanced foreign case inspired, perfect the policy of personal income tax on high earners, refining the tax collection and administration measures, promote the effective growth of personal income tax revenue, the main countermeasures are:

(a). More transparency, eliminate invisible income

Since the recessive income is the biggest tax loopholes, it is recessive income will bear the brunt of transparent.

1. Closely monitor the high-income industry

The tax authorities should gradually establish personal income tax collection and management information system of national unity, each individual income information is collected and the cross audit, plug up loopholes in high-income earners tax from various aspects, maintain the dignity of the tax law and protect the interests of the state tax losses. Monitored information high earners payment, pay attention to collecting and data accumulation of daily clues. Establish archives management system, high earners universal bank settlement system, implementation of soho establish account establishment work, improve the system of personal income tax, special inspection, regularly or irregularly high earners to high income industry spot check, and strengthen and perfect the individual income tax reporting system, form the social supervision system.

2. The recessive income level control project

According to the national tax administration of data, the high income project mainly concentrated in the banking, insurance, securities, tobacco, electric power, telecom, petroleum, petrochemical, aviation, real estate, manufacturing, hospitals, universities, etc. From the regional distribution, mainly concentrated in Beijing, Shanghai, guangdong, jiangsu, zhejiang, shandong, fujian, tianjin, shenzhen, ningbo, Qingdao, xiamen and other provinces and cities. The tax authorities should be on areas where the industry and the investigation and data collection, in order to more rapid and accurate tax.

Set up the masses to report the unit 3

The tax authorities may be established in the department website to report mailbox, or cooperation with enterprises, streets, of the masses to report group, give full play to the power of the people, no exercise for tax evasion.

(2) strengthening the consciousness of their citizens with taxes

Tax consciousness directly reflect citizens' acceptance of taxation, tax efficiency of such decision is an important factor. Tax authorities should be through various forms to strengthen publicity and education, make the citizen to realize paying tax is state, social progress and personal development needs, in order to make civil tax consciousness gradually formed.

1. Inform the individual income tax tax scope

Because of the economy growing, the laws and regulations changes a lot faster, and most citizens awareness is not high, citizens' understanding of the scope of tax fuzzy consistent part, don't know what their income should be classified as personal income tax, tax scope. In this case, the tax authorities should strengthen the promotion of knowledge of the tax law, focused and targeted to solve taxpayer because of the policy are not familiar with confusion and the insight to the masses to their obligations.

2. Notice the masses by paying taxes

The government in promoting taxpayers must fulfill its obligations to pay taxes at the same time, not ignore the rights of taxpayers, should inform the rights of taxpayers have contrary, such as the right to know and to supervise. Way for taxpayers withholding and tax after the usage of the government, the rights of taxpayers have informed and supervision. Taxpayers' rights and obligations of the peer, awareness of tax will increase accordingly. The government should improve the legal system and transparency of the government budget, improve the quality of public products, let taxpayers real experience ", by the people "tax policy.

3. The propaganda of evasion

Nationwide launch personal credit system, by examining the exposure of a batch of tax returns by yourself and not according to stipulations of tax evasion taxpayers and some typical cases, the tax evaders flaws in good faith to infiltrate the whole social activities, exposing tax evasion behavior in front of the public opinion and make it to its financial information in real life activities, such as bank lending has formed certain resistance. To reflect the seriousness of the law and the spirit of the everyone is equal before the tax law, expand the social influence, in order to improve the social compliance of personal income tax, tax returns on its own way. Form a powerful public opinion propaganda, let the individual income tax law.

(3) to further improve the system of withholding

Shall pay individual income tax withholding because of its convenience, become a means of mail, even in the United States citizens pay tax consciousness is stronger, withholding employer is still the main form of individual income tax withholding.

1. To withhold obligor for education

China should further optimization method of withholding to form relatively perfect withholding system, through the responsibility clear withhold obligor, to strengthen the professional training of the person in charge of withholding to strengthen the responsibility system of the withholding agent effective means, such as the supervision of the withholding tax withholding behavior of those responsible for implementing effective tracking management and monitoring. If withholding man refuses to fill deduct payment of taxes, it should also be compulsory execution measures for withholding agent, let them realize that if you don't withholding, as stipulated in the tax law will be enforced and taxpayers.

2. Add withholding some zones in the crowd

Part of the high earners work is relatively busy, no time to declare itself, and can't find the withholding of people, will inadvertently cheating. The tax authorities should be crowd zones increasing withholding and convenient high earners paying taxes.

(4) cutting operations, strengthen management

1. Cancellation repeat department

Problem happened if both the tax payable, the taxpayer will naturally find related departments to ask for help. Then sometimes agencies mandarin's mad, let the taxpayers don't know to whom to ask for help, or push to take off each other, between departments is the taxpayer is kicking the ball is generally go, it will affect the efficiency of tax collection, waste of taxpayers' money for no reason, also should be given to ban.

2. Optimize the tax

At present our country to implement the tax payable method such as online notification, mail notification and entrusted declaration, in order to facilitate the taxpayers to declare, you should offer green reporting channel, by concentration with declaration, actively the individual income tax withholding application software installation, strengthen the source control. In addition, the two-way application system is also a feasible way to reward. Taxpayers must be on their own to the tax authorities where the taxable income amount of individual income tax; At the same time, the withholding agents must also to the competent tax authorities where the withholding individual income tax. Competent tax authorities according to the declaration data of both sides of the taxpayers and withholding agents "cross audit", the correct analysis and calculation to impose individual income tax.

3. The optimization of tax system

(1) according to the actuality of our country, it is recommended that the individual income tax law of our country should adopt comprehensive and classification with the combination of personal income tax system, will be classified income tax system gradually turned to the mixed income tax system. Source is commonly practiced on withholding, on the basis of the personal interest dividend bonuses, contingent income and so on the disposable income, income from royalties, property transfer income to impose, classification of withholding from the source. To pay salary income, income from royalties, individual and industrial and commercial door production and operation income, income, labor contracting leased operation of enterprises or institutions, property rental income from remuneration for personal strong continuity or recurring income on comprehensive income tax program to implement comprehensive tax return, be paid in advance by the month, the end of the liquidation, retreat more fill less. This tax system mode, absorb the advantages of the classified income tax system and the comprehensive income tax system, both for the taxpayers of different sources of income of integrated levy, embodies the principle of tax according to the ability to pay, and the specific project will be listed in a particular way and tax levy, reflected on the principle of distinction between some different income.

(2) the lower tax rates, reducing tax bracket. Currently used in our country is the grade nine extra progressive tax rate, but in fact the highest tax rate actually rarely used, but it can let a person produce such a high rate of tax evasion. Our country should learn from the western developed country advanced mode, reduce the tax rate level, to simplify and improve the tax rate from 10% to 10% between 4 to 5 levels of progressive tax rate.

(5) intensify law enforcement

Penalty is an important means to prevent tax evasion, compared with the developed countries to crack down on tax evasion, the punishment is too mild. China should reference the successful experience of abroad, for high earners fraudulent tax evasion, underreported omission, and the withholding agents intentionally hide behavior to increase the penalties. For large, complex serious situation, "criminal law" becomes the powerful backing, both to increase the penalties in terms of economy, but also on the criminal law shall be investigated for criminal responsibility. Only in this way can reduce the loss of the high-income taxpayers personal income tax.

To sum up, the influencing factors of high income individual income tax from all aspects, and with the change of time will also be new, so perfect measures must keep pace with The Times, comprehensive consideration, from various aspects, plug the loopholes, tax evasion to more fully manifests the tax revenue fair, avoid serious polarization, finally realize the harmony of the society.

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