论我国高收入者个人所得税的法律规制-法律专业论文.docxVIP

华中科技大学硕士学位论文 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract With the opening and reform unceasingly thorough and the rapid development of socialistic market economy, peoples overall income level has been greatly improved, China emerged in a number of high-income groups, the income gap also is expanding ceaselessly. Personal income tax is recognized by the world as an useful tax which can increase government revenues, regulating income gap. High income earners as social wealthy class, should play an important role in paying individual income tax . However, on one hand because of the defects of collection and management in personal income tax , on the other hand, the change of social economic structure and the environmental makes high income diversification, concealment, together with our country resident s tax consciousness still remains to rise, tax environment needs to be optimized, making Chinas personal income tax can not fully play its adjustment function, a series of problems appeared in the payment progress of high income group ,which may further increase the disparity between the rich and the poor, intensify of social contradictions. Therefore, in-depth analysis of the problems and reasons in the collection and management, and puts forward the legal countermeasure to solve the problem, is the important measure to regulate Chinas income distribution, narrow the gap between the rich and the poor , it also conducive to improving Chinas tax laws , make the tax work follow the law, maintenance the authority of tax laws. This thesis introduction expounded the background and sources of this topic, and combined with the actual situation in China analyzed the significance in theory and practice of this topic research. In-depth study of the domestic and foreign research scholars by literature analysis and comparative analysis . The article is divided into four parts. The first part is the research questions, by defining the high income concept and analyzing of Chinas