摘要
由于目前高收入阶层税收流失严重,导致贫富差距进一步加大,因此,需要完善税收法律及税制结构,从制度的设计上保障能加强对高收入者税款的征收;同时,要执行有效的税收征管措施实现对高收入者税款的征收。
Because of the high income tax erosion is severe,leading to further increase the gap between the rich and the poor,Therefore need to perfect the tax law and tax structure,From the design of the system guarantee to strengthen a high income tax levy,At the same time to perform efficient tax collection and management measures to achieve high income tax levy.
出处
《经济研究导刊》
2011年第32期98-99,共2页
Economic Research Guide
关键词
高收入
税制结构
税收征管
high income
tax structure
tax collection