曲靖市师宗县高收入者个人所得税征管存+在问题和对策研究.pdf

摘 要 加强对高收入者个人所得税的征管，是税收征管工作在适应经济社会发展 新形势新任务新要求中进一步深化调节收入分配制度改革的重要举措，对缩小 贫富差距促进社会和谐稳定具有重要意义。然而我国目前个人所得税流失严重， 特别是高收入群体个人所得税的流失，很大程度制约了个人所得税经济及其社 会职能的实现。高收入群体个人所得税的严重流失不仅有碍政府实现组织财政 收入的实现，导致高低收入者之间收入分配的不公雪上加霜，更进一步滋长高 收入群体逃避个人所得税的动机，导致更严重的税收流失。 本文针对曲靖市师宗县地方税务局高收入者个人所得税的征收管理工作中 存在的问题，采用规范分析方法、实证分析方法和对比分析的方法，以税收公 平理论、税收遵从理论、新公共管理理论和信息不对称理论为理论依据，以近 年我国居民收入差距情况及曲靖市师宗县高收入者个人所得税征税情况数据为 基础。结合我国经济社会发展形势、个人所得税征管现状和曲靖市师宗县个人 所得税征管情况，进行了深入挖掘和全面梳理汇总，分析高收入者个人所得税 税收流失的原因，并借鉴国内外先进措施和经验，最后提出相应的对策建议。 关键词：高收入群体；个人所得税；税收流失 I 万方数据 ABSTRACT To strengthen the high-income individual income tax collection, tax collection is an important measure to adapt to economic and social development in the new situation and new tasks and new requirements to further deepen reform of the income distribution system to adjust, to narrow the wealth gap and promote social harmony and stability is important.However, serious loss of Chinas current personal income tax, especially the loss of personal income tax of high-income groups, to a large extent restricted the realization of personal income tax economic and social functions. A serious loss of high-income groups not only impede the personal income tax revenue the government to achieve the realization of the organization, resulting in between high and low income earners worse unfair income distribution, high-income groups to further grow the motivation of personal income tax evasion, leading to more severe revenue losses. In this paper, Qujing Shizong County Local Taxation high-income individual income tax collection and administration of the existi