Research on the Legal Regulation of Personal Income Tax in High-income Groups in China

摘要

In the process of collecting personal income tax, the contribution made by the high-income group is quite outstanding. With the rapid development of a socialist market economy, a large number of high-income groups have emerged. However, the income of high-income groups is characterized by diversification and concealment. China's personal income tax system and the level of collection and management are flawed, coupled with the residents' low awareness of taxation, etc., so that high-income groups have not played their due role in paying personal income tax and the disparity between the rich and the poor and intensify social contradictions is caused. Therefore, an in-depth analysis of the current situation and causes of tax revenue loss in high-income groups, and solving problems from a legal perspective is important for giving full play to the role of tax adjustment and narrowing the gap between rich and poor.