关于提升高收入高净值人员纳税遵从度的思考

On Improving Tax Compliance of High-Income and High-Net-Worth Individuals

通过有效的税收服务和监管提升高收入高净值人员的纳税遵从度,有助于发挥税收调节居民收入的职能作用,缩小贫富差距。本文从剖析高收入高净值人员特点及我国税收征管现状出发,在借鉴国外先进做法的基础上,从界定高收入高净值人员范围、成立税收专业管理机构、加强税收风险管理、建立合作遵从战略四个方面,对提升高收入高净值人员纳税遵从度提出具体建议。

Through effective tax services and supervision,improving the tax compliance of high-income and high-net-worth individuals can help to play the function of tax in regulating residents’income and narrow the gap between the rich and the poor.The paper analyzes the characteristics of high-income and high-net-worth individuals and the current situation of tax collection and administration in China.By referring to foreign advanced practices,the paper puts forward relevant suggestions on enhancing tax compliance of high-income and high-net-worth individuals,including defining the scope of those individuals,establishing a professional tax management organization,strengthening tax risk management and building cooperation and compliance strategies.