【作者】 白雪；

【导师】 王彦明；

【作者基本信息】 吉林大学 ， 法律（法学）（专业学位）， 2021， 硕士

【摘要】 税收一直都为国家稳定社会发展,促进社会和谐稳定起到了重要的杠杆调节作用。党的十八届三中全会更是首次提出了“财政是国家治理的基础和重要支柱,科学的财税体制是优化资源配置、维护市场统一、促进社会公平、实现国家长治久安的制度保障”这一重要要求,这也表明了税收不再仅仅被视为维系经济发展的工具,更拥有着极大的社会意义,良好的财税体制将对于社会稳定起到举足轻重的作用。而个人所得税作为财税政策体系中的一个重要税种,其作用更是不言而喻,不仅是筹集国家财政收入的重要手段,对于缩小公民贫富差距更是有着举足轻重的重要意义,也正因此保证我国的个人所得税的来源就显得极为重要。高收入群体作为个人所得税的主要贡献者,群体规模虽不断壮大,但税负却始终偏低,这不仅不利于国家的税收征管,甚至会进一步导致社会贫富差距不断加大,继而影响社会稳定。为此,本文试图以高收入群体这一特殊人群为切入点,通过完善立法、加强执法、强化司法三个角度,构建专门针对高收入群体的税收法律制度,从而更加有效的管理高收入群体的税收流失问题,增加财政收入,不仅如此,建立有针对性的税收制度,还可以节约行政执法资源,提高行政执法效率。本文结构除引言部分之外,共分为三个部分。第一,是对于目前高收入群体逃避税现象进行概述性介绍。首先即是对于高收入群体的界定问题,本文先对传统的高收入群体的界定方式进行了列举和分析,并阐述了其中的不合理之处。随后提出本文对于高收入群体的界定方式,即从两个方面进行共同界定,即收入和职业,只有两个因素互相借鉴和参考,才能获得尽可能精准的界定。其次,即是分析高收入群体逃避税的主要方式,主要包括以下四种:阴阳合同、转移资产、减少纳税申报数额以及收入转增资产。最后,则是简要分析当前严重的高收入群体逃避税问题所导致的税收流失对我国财政收入以及社会公平稳定所造成的严重危害。第二,是对于影响高收入群体逃避的相关因素分析。主要有纳税人纳税遵从度低、征管措施不完善以及惩罚力度差三个相关因素。第一,纳税人纳税遵从度低,一方面是由于我国的的税收制度起源所导致的我国纳税人未形成西方的“纳税人”意识,另一方面则是过高的个人所得税边际税率以及税率适用主体的不合理,导致我国高收入纳税人税负过高,从而产生严重的厌税情绪。第二,由于高收入群体的收入来源广且隐蔽性强,而且我国税务机关技术水平低,监管能力弱,因此税收监管难度大,能力差,给予了高收入群体逃避税以可乘之机。第三,我国当前税法及相关法律对于逃避税行为所规定的法律处罚力度较弱,违法成本较低,因此使得高收入群体纳税人产生了侥幸心理,进一步促进了逃避税问题的多发。第三,即是根据上述影响因素所提出的解决方案。问题的解决主要从三个方面,即:完善立法、加强执法、强化司法。第一,完善税收立法,一方面建立税收鼓励制度,即制定税收债权债务制度以及税收抵销制度,提高纳税人意识;另一方面则降低边际税率,建立收入分类申报制度,降低高收入群体个人所得税税负,双管齐下,提高纳税遵从度。第二,完善税收征管,建立高收入群体诚信档案以及促进高收入群体收入信息共享,加强行政机关税收执法。第三,加强逃避税行为惩罚力度,不仅提高经济处罚力度,还要缩小刑法免责条款的适用范围,提高刑罚适用的可能性,强化司法机关的处罚力度,提高违法成本。更多还原

【Abstract】 Tax revenue has always played an important lever adjustment role for the country to stabilize social development and promote social harmony and stability.The third plenary session of the 18 is first proposed the "financial governance is the basis and important pillar,the fiscal and taxation system of science is to optimize the allocation of resources,to safeguard the unity of the market,and promote social justice and the realization of the system of national security guarantee" this important requirement,it also shows that the tax is no longer just seen as sustain economic development tool,has great social significance,good fiscal and taxation systems will play a significant role for social stability.Personal income tax,as the most important fiscal policy,is of great significance in increasing national fiscal revenue and narrowing the gap between the rich and the poor.Therefore,it is extremely important to ensure the source of personal income tax in China.As the main contributor of individual income tax,the high-income group keeps growing,but the tax burden is always low,which is not only bad for the tax collection and management of the country,but also will widen the gap between the rich and the poor in the society,and then affect the social stability.For this reason,this article attempts to high income group is the special groups as the breakthrough point,through perfecting legislation,strengthening law enforcement,strengthening judicial three angles,build specifically for the high income tax law system,thereby more effective management of the tax erosion problems in the high income group,increase the fiscal revenue,not only such,establish targeted tax system,still can save resources for administrative law enforcement,improve the efficiency of administrative law enforcement.The structure of this paper is divided into three parts except the introduction part.The first part is an overview of the tax evasion phenomenon for the current high income groups.First is to the problem of high income groups defined in this paper,first the traditional way of high income groups defined enumerated and analyzed,and the unreasonable place,then put forward in this paper,the definition of high income group,that is,from the two aspects of definition,namely,income and occupation,only two factors reference each other,to get accurate definition of most likely.Secondly,it analyzes the main ways of high income groups to avoid tax,including the following four types: Yin and Yang contract,transfer of assets,reduce the amount of tax declaration and income into assets.Finally,it is a brief analysis of the current serious high income groups to evade the tax revenue caused by the tax loss of our country’s fiscal revenue and social fairness and stability caused by serious harm.The second part is the analysis of the related factors that affect the escape of high-income groups.There are mainly three related factors: low tax compliance,imperfect tax collection and management measures and poor punishment.First,taxpayers,tax compliance is low,on the one hand,as a result of our country’s tax system origin,as a result of China’s taxpayers did not form "taxpayer" consciousness of the west,on the other hand,the personal income tax is too high marginal tax rates and the tax rate for the main body is unreasonable,cause our country high-income taxpayers tax burden is too high,resulting in a serious mood anaerobic taxes.Secondly,due to the wide income source and strong concealment of high-income groups,and the low technical level and weak supervision ability of China’s tax authorities,it is difficult to tax supervision and poor ability,which gives high-income groups an opportunity to evade tax.Third,China’s current tax law and related laws for tax evasion provisions of the legal punishment is weak,the cost of the law is low,so that the high-income group of taxpayers have a fluke psychology,further promote the tax evasion problem.The third part is the solution proposed according to the above factors.The solution to the problem mainly consists of three aspects: perfecting legislation,strengthening law enforcement and strengthening judicature.Firstly,we should improve the tax legislation.On the one hand,we should establish the tax incentive system,namely,the tax credit and debt system as well as the tax offset system,so as to improve the taxpayers’ awareness.On the other hand,the marginal tax rate should be lowered,the classified income declaration system should be established,and the individual income tax burden of high-income groups should be reduced,so as to improve tax compliance.Second,improve tax collection and management,establish credit files of high-income groups and promote income sharing among high-income groups,and strengthen tax enforcement by administrative organs.Third,strengthen the punishment of tax evasion,not only increase the intensity of economic punishment,but also reduce the scope of application of the exemption clause of criminal law,improve the possibility of penalty application,strengthen the intensity of punishment by judicial organs,increase the cost of illegal.更多还原