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

DOI

10.2991/iccese-19.2019.460How to use a DOI?

Keywords

high-income group; personal income tax; legal regulation

Abstract

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.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Luping Hao
PY  - 2019/04
DA  - 2019/04
TI  - Research on the Legal Regulation of Personal Income Tax in High-income Groups in China
BT  - Proceedings of the 3rd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2019)
PB  - Atlantis Press
SP  - 2146
EP  - 2149
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccese-19.2019.460
DO  - 10.2991/iccese-19.2019.460
ID  - Hao2019/04
ER  -