高收入高净值自然人税收征管:现状、问题与对策

Tax Collection and Management of the High-income and High-net-worth Natural Persons: Status quo, Problems and Countermeasures

本文分析当前高收入高净值自然人税收征管的基本现状及存在问题,借鉴国外高收入高净值自然人税收征管经验,提出健全自然人税收征管法律制度体系、建立政府统筹主导下的部门协作管控体系、将高收入高净值自然人管理与大企业管理有机结合、对高收入高净值自然人实施有效控管的建议。

This paper analyzes the basic situation and existing problems of current income tax administration for high-income,high-net-worth natural person.By drawing on the foreign experiences,the paper proposes several appropriate suggestions on improving legal system for personal income tax administration,establishing a departmental collaborative management and control system under the leadership of the government,combining the high-income,high-net-worth individuals and largescale enterprises management and exercising effective control of the high-income,high-net-worth individuals.