摘要：高收入者個人所得稅是以個人的應(yīng)稅年所得額12萬以上為對象征收的一種稅。其重要作用就是調(diào)節(jié)收入分配，人的能力不同，收入多少也不同，收入多的多繳稅，收入少的少繳稅。然而中國的個人所得稅在調(diào)節(jié)收入分配方面的作用還很弱，擁有80％財富的富人所交的個人所得稅還不到個人所得稅總量的10％，收入分配相差很懸殊。我國高收入者并沒有成為國家個人所得稅的納稅主體。由于納稅意識淡薄和征管方式落后，更由于高收入者收入渠道多、轉(zhuǎn)移分攤形式多變、隱蔽性強、現(xiàn)金交易量大、各種灰色黑色交易頻繁，制約著高收入者個人所得稅征管力度，目前對高收入者的調(diào)節(jié)和征管未能到位，影響其作用的充分發(fā)揮，造成大量高收入者個人所得稅流失。我國的個人所得稅的納稅人工薪階層成為了納稅的主力軍，大部分非工薪的高收入者應(yīng)交的個人所得稅沒有足額收上來。高收入者個人所得稅無論從組織收入還是對收入分配的調(diào)節(jié)，都沒有發(fā)揮應(yīng)有的作用，未顯示稅負公平。

　　　本文將從高收入者個人所得稅征管現(xiàn)狀，就征管中存在的問題尋找原因并作分析，結(jié)合外國高收入者個人所得稅征管經(jīng)驗試提出加強征管的幾點粗淺的建議。

關(guān)鍵詞:個人所得稅,高收入者,自行申報

Abstract:Individual income tax is based on the individual taxable year income above 120000 for a tax levied. Its main role is to adjust the income distribution, the ability of people with different income, income is also different, much more tax, income less the less tax. However, China 's personal income tax in regulating income distribution function is also very weak, with 80% wealth rich pay personal income tax is less than10% of total personal income tax, Our country high income does not become the state personal income tax. As a result of tax consciousness and management means is backward, more because of the high income people, more channels, transfer allocation form is changeable, concealment, cash transactions, a variety of grey black trades frequent, China's personal income tax taxpayers wage-earners become tax is the main force, most of the working of the high income should pay personal income tax is not paid close up. Individual income tax from the organization income or to adjust the income distribution, did not play its due role, did not show a fair tax burden.

   This article from the individual income tax collection and management current situation, on the problems in administration to find the reason and analysis, combined with foreign individual income tax collection and management to strengthen the collection and management experience tries to put forward the proposal of a few shallow.

Key Words：Personal income tax, high income earners, self declaration