我国高收入者个人所得税征管现状及发展对策研究.doc

摘要：高收入者个人所得税是以个人的应税年所得额12万以上为对象征收的一种税。其重要作用就是调节收入分配，人的能力不同，收入多少也不同，收入多的多缴税，收入少的少缴税。然而中国的个人所得税在调节收入分配方面的作用还很弱，拥有80％财富的富人所交的个人所得税还不到个人所得税总量的10％，收入分配相差很悬殊。我国高收入者并没有成为国家个人所得税的纳税主体。由于纳税意识淡薄和征管方式落后，更由于高收入者收入渠道多、转移分摊形式多变、隐蔽性强、现金交易量大、各种灰色黑色交易频繁，制约着高收入者个人所得税征管力度，目前对高收入者的调节和征管未能到位，影响其作用的充分发挥，造成大量高收入者个人所得税流失。我国的个人所得税的纳税人工薪阶层成为了纳税的主力军，大部分非工薪的高收入者应交的个人所得税没有足额收上来。高收入者个人所得税无论从组织收入还是对收入分配的调节，都没有发挥应有的作用，未显示税负公平。

　　　本文将从高收入者个人所得税征管现状，就征管中存在的问题寻找原因并作分析，结合外国高收入者个人所得税征管经验试提出加强征管的几点粗浅的建议。

关键词:个人所得税,高收入者,自行申报

Abstract:Individual income tax is based on the individual taxable year income above 120000 for a tax levied. Its main role is to adjust the income distribution, the ability of people with different income, income is also different, much more tax, income less the less tax. However, China 's personal income tax in regulating income distribution function is also very weak, with 80% wealth rich pay personal income tax is less than10% of total personal income tax, Our country high income does not become the state personal income tax. As a result of tax consciousness and management means is backward, more because of the high income people, more channels, transfer allocation form is changeable, concealment, cash transactions, a variety of grey black trades frequent, China's personal income tax taxpayers wage-earners become tax is the main force, most of the working of the high income should pay personal income tax is not paid close up. Individual income tax from the organization income or to adjust the income distribution, did not play its due role, did not show a fair tax burden.

   This article from the individual income tax collection and management current situation, on the problems in administration to find the reason and analysis, combined with foreign individual income tax collection and management to strengthen the collection and management experience tries to put forward the proposal of a few shallow.

Key Words：Personal income tax, high income earners, self declaration