Research background

After more than 2 0 years of reform and opening up, China has achieved fruitful results.

It ranks sixth in the world, and its comprehensive national strength has improved significantly. However, with the rapid, healthy and stable development of the economy,

At that time, it is inevitable that the gap between the rich and the poor will widen, the income differentiation will be serious and the Gini coefficient will increase exponentially.

In front of us, based on the internationally recognized Gini coefficient describing the income distribution gap, the survey shows that

At present, China has reached 0.45, exceeding the internationally recognized warning line of 0.4 and entering the scope of unfair distribution.

At the same time, some social contradictions emerge one after another, becoming unstable factors and even serious threats.

Threatening the achievements of modernization and social harmony has to arouse our attention and vigilance.

As an important economic lever for the state to regulate citizens' income, personal income tax should be strengthened.

Management can alleviate unfair social distribution, curb inflation, promote social stability and unity, and protect social owners.

The healthy development of market economy. As a direct tax, personal income tax is based on personal taxable income as tax basis.

A tax levied on goods. With the continuous development of China's economy and the continuous improvement of people's living standards, individuals

The scope of income tax collection is getting wider and wider, involving thousands of households, and personal income tax has gradually become a concern.

The important role of personal income tax is to adjust income distribution, which is also related to the masses.

The focus of the notes. People have different abilities and incomes. Those who earn more pay more taxes, and those who earn less pay less taxes.

This is a matter of course. However, China's personal income tax plays a very important role in regulating income distribution.

The total personal income tax paid by the weak and rich in 80% wealth is less than 10%.

At present, the current situation of individual income tax collection and management in China is: low tax awareness and labor.

Personal income tax paid by the working class accounts for 46. 4% of the total personal income tax, but it should be the main group.

Private bosses, singers, movie stars, star players, construction contractors and other veritable rich groups are paid.

Personal income tax only accounts for about 5% of the total personal income tax. Low-and middle-income groups in China, especially the working class.

Class becomes the main force of personal income tax. It is also an indisputable fact that personal income tax has lost a lot.

Among them, the loss of personal income tax of high-income earners is particularly prominent. According to the statistics of China State Taxation Administration of The People's Republic of China, in 2007,

In 2008, China's personal income tax income was 3 185 billion yuan, of which 50% came from the working class, which was earlier than the previous year.

The United States, which receives personal income tax, is just the opposite. According to statistics, the high-income group with an annual income of more than 654.38 million US dollars is 5

Early research on personal income tax loss was mostly limited to the investigation of taxpayers' attitude, or some small ones.

test

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For example, Lewis learned about the psychological factors that people choose to evade taxes through extensive surveys in Britain.

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Friedland

And Spice: conduct a simulation experiment to study the causes of tax loss. In view of the research on tax compliance,

"Potential Value", Scholz and Witte collected a lot of contents in this field in the collection "Taxpayer Compliance".

The research achievements in this field include the measurement of tax compliance, the research on the influencing factors of tax compliance,

Study measures to improve tax compliance. In recent years, a new feature of theoretical research on tax compliance is that,

With the development of modern information economics, game theory, principal-agent theory and other basic theories and research methods,

More and more scholars began to try to comply with individual income tax payers from the perspective of information asymmetry.

In order to study the strategic choice of the game between the two sides, Franzoni proposed to increase information disclosure and establishment

An optimized tax execution model with incentive mechanism promotes taxpayers to tell the truth. Wells commented on incorrect information.

It is called the theoretical practice of tax pardon, and it is a restriction on a specific tax collection and management practice.

Andreoni. Erard and Feinstein introduced the theory of optimizing tax collection and management and tax compliance in detail.

New progress in the department.

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Mills believes that the pursuit of high progressive tax system in some countries in the past is related to fairness and efficiency.

The goal is contrary to the principle of "incentive compatibility", because under the condition that labor supply is not affected by income tax,

The optimal marginal tax rate to achieve complete equality should be equal to 1. However, it is impossible for income tax not to affect labor enthusiasm.

For supply, if the marginal tax rate is 1, no one wants to work, and the pre-tax income is 0. He believes in

Under the nonlinear income tax system with free choice of marginal tax rate, the best marginal tax is levied on the highest income.

Rate response

When the tax rate is fixed, individuals with the highest income will adapt before earning $ y.

The marginal tax rate increases with the increase of income. When his income exceeds $ Y, if the increased income is appropriate,

If the marginal tax rate is zero, people with the highest income may think that it is more cost-effective to work more. If so, what's his situation?

The better, and the government's tax revenue has not been reduced, so the effect of the highest income earners has increased, and the effect of others has also increased.

The utility is not reduced, so it conforms to Pareto optimal conditions. Marginal tax rate of high-income earners in Mirlis

The theoretical discovery that it can be zero first warns the government that there is no need to impose heavy taxes on high-income people to achieve it.

The social welfare function of low-income people reaches the maximum. In fact, it is difficult for high-income people to bear excessive tax burden.

Fruit will also reduce the welfare level of low-income people. On this basis, Mill further put forward the so-called "lying down"

U-type "to optimize the income tax rate model. The specific content is that, according to the principle of giving consideration to efficiency and fairness, it should be moderate.

The marginal tax rate of the income class can be appropriately increased, because reducing the marginal tax rate of the low-income class is conducive to increase.

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An empirical evaluation of tax mentality. Public finance, vo 1.34.

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Friedland, N., Maital, S. and Rutendberg, A, A Simulation Study on Income Tax Evasion,

Public magazine

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Stiglitz et al. Economics. Trans. Lu Yun. Beijing: Renmin University of China Press, 1999.4.

Management, strengthen tax adjustment for high-income people, and play the role of "automatic stabilizer" for personal income tax.

It is of great significance to improve tax awareness, establish the concept of obligation and increase China's fiscal revenue.

On the one hand, the collection and management of personal income tax and the improvement of its system can reflect the effectiveness of personal income tax on the implementation of the tax system.

Degree; On the other hand, it also shows that the means of personal income tax collection and management is the internal cause of the tax system to implement collection and management.

At the same time, it is also a "regulator" of social stability. When studying the reform and improvement of individual income tax system, we should pay attention to

Its collection and management methods and means are aimed at the collection of different income levels, especially the collection and monitoring of high-income people.

It is also necessary to increase fiscal revenue, strengthen fiscal regulation and control, pay attention to vulnerable groups, and help the needy people out of their predicament.

With the rapid development of China's market economy, the society is divided between rich and poor.

The gap has gradually widened, and the level of personal income tax collection and management has been strengthened and improved to effectively regulate personal income.

This has become extremely urgent. Therefore, strengthen the collection and management of personal income tax and strengthen the tax adjustment for high-income people.

Alleviating the contradiction of unfair social income distribution is not only an economic problem, but also a social and political problem, which is of great significance to the socialist market economy.

Resolving the contradictions among the people in China and some social unstable factors is of great significance to building a harmonious socialist society.

It is of great significance to maintain the country's current rapid and stable development trend.