Research on the Problems and Counter Measures of Tax Administration of High-Net-Worth Natural Persons
Using fiscal and tax policies to promote fair income distribution has always been the focus of academic attention.There exist problems such as inadequate monitoring of high-net-worth natural persons'tax sources,and the failure of adaptation of tax collection and management of high-net-worth natural persons to digital economy.These problems result in serious tax loss of high-net-worth natural persons.It is recommended to take measures such as specifying dividing dimensions and standards for high-net-worth natural persons at the institutional level,establishing a full-time agency for implementing hierarchical and classified management of high-net-worth natural persons taxpayers,establishing a tax-related information platform led by tax authorities,and levying expatriation tax on immigrants with tax avoidance motives,so as to improve the effectiveness of tax collection and administration of high-net-worth natural persons,and promote the fair distribution of income and wealth.
high-net-worth natural personstax collection and administrationexpatriation tax