摘要:随着我国国民经济的持续快速发展，城乡居民收入水平不断提高，出现了收入上的差距，特别是在经济发展相对较快的省份，贫富差距随着经济的进一步发展有扩大之趋势，个人所得税调节收入分配的作用也日趋明显。据统计，我国个人所得税成为税收流失最严重的税种，高收入人群成为税收流失最严重的领域，不仅使财政收入遭到巨大损失，而且加剧了个人收入分配不公，造成社会贫富差距加距，引起了普通百姓的强烈不满。

　　　目前,广东省个人所得税正面临着重大变革,广东各级地税机关按照税法的规定，切实采取各项措施，不断加强高收入者个人所得税征收管理，努力发挥税收的调节作用，取得了一定成效。因此，我们有必要对省内高收入者个人所得税征管现状及发展对策进行研究，以期为构建和谐社会发挥更好更有力的作用。

关键词：高收入；个人所得税；征管

Abstract:With China's national economy is developing quickly, the income of urban and rural residents level increases, appeared on the income gap, especially in economic development relatively fast provinces, the gap between rich and poor as the economy has expanded the further development of the trend, the personal income tax the role of adjusting income distribution has become increasingly obvious. According to statistics, China's individual income tax as a tax loss is the most serious categories of taxes, high income people become tax loss is the most serious areas, make not only financial income was massive losses, but it also adds to personal income distribution inequality, and caused the gap between rich and poor is added, caused the common people strong dissatisfaction.

At present, the guangdong individual income tax is facing a big change, land tax authorities at various levels in accordance with the guangdong the provisions of the tax law, and to take all measures to strengthen the high earners individual income tax collection and management, and try to give play to the role of the tax adjustment, has made great progress. Therefore, it is necessary for us to high earners province individual income tax collection and management present situation and development countermeasures study, so as to construct the harmonious social work better and more powerful role.

Key words：High income；individual income tax；collection

　　　尽管广东省个税收入站在我国个税收入的前列，其高收入群体更是占了我国的大部分，但目前税务机关对广东省高收入群体纳税人的个人收入情况还不能完全掌握，与有关机构的协调制度还没有真正建立起来，信息现代化不足或利用不科学、不充分，存在或多或少的问题。同时，随着市场经济的快速发展，纳税人的收入的多元化、分散化和隐性化，将是广东省税务机关迎接的新挑战。随着相关法律法规的不断完善以及税务部门征管力度的加大，相信我国的个人所得税制度会更加完善，高收入群体个人所得税管理问题会得到进一步解决，必会增加国家的财政税收，有利于国家宏观调控与市场资源的配置，促进社会的和谐发展。

　　　由于本人自身能力有限和工作经验的欠缺，并将范围局限于广东省高收入者个人所得税的征管现状，对高收入者个人所得税征管制度研究还不够系统深入、不够全面。随着个人所得税征管制度的长期变化，高收入者的个人所得税征管在实际过程中将遇到更多、更复杂的问题，如高收入纳税人的税负界定、对于高收入者偷逃税的处罚力度的掌握等问题。这些难题或问题，都值得在今后的高收入者个人所得税征管实践中，不断加以研究和总结。