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近年来,国家税收征管中问题屡现,针对这些问题,国家先后发布实施了许多个税的管理办法,加强对个人所得税的征管。本文主要以个人所得税基本理论为基础,从我国高收入人群出发,分析我国高收入人群个人所得税流失的各种原因,并提出相对的征管措施。
In recent years, the problems of tax collection and administration in our country have been repeated. In response to these problems, the government has promulgated a number of tax management measures and strengthened the collection and administration of personal income tax. Based on the basic theory of personal income tax, this paper analyzes various reasons for the loss of personal income tax of high-income groups in our country from the high-income groups in our country and puts forward the relative collection and management measures.