求法律论文摘要英文翻译

Individualincometaxontheincomeasaburdenabilityofhowtoobtainpersonalstandards,isthetaxableincome.Itisnotonlyanimportantsourceofnationalrevenue,butalsoanimportanttoolforadjustingincomedistribution.Underthemarketeconomysystem,variouseconomicelementscoexist,distributioninvariousformsandwideninggapbetweensocialmembers,andgraduallyformedahighincomegroups.Highincomegroupsincome,incomechannelsmoreconcealedforms,inadditiontothehigh-incomegroupofthetaxcollection,inadequatemakeshighincomegroupsofindividualincometaxamountishugeloss,mostofthewealthofsocietyandnohigh-incomegroupmainlytaxliability.Itisnotonlythelosscausedbynationalfinanceincome,andrestricttheinequalityindividualincometaxadjustment,whichplaysanimportantroleinthesustainablesocialandeconomic,healthyandstabledevelopment,thesocialharmonyandstability.Basedontheprinciplesoffairness,taxevasionisbasedonourhighearnerstheactualsituationofpersonalincometaxonourhighearners,personalincometaxerosionproblemsandcountermeasuresareanalyzedanddiscussed.

Thepaperhasdividedintofiveparts,theintroductionsectionisfirstlyanalyzedtheformofpersonalincome,andthroughthetypicalcaseraisesproblemsofhighearnerstaxevasion.Thesecondpartanalyzesthelossofindividualincometaxofhighearners,includinghighincomegroups,analyzesthedefinitionoftheindividualincometaxevasionishighearnersmeansandthereasonsfortheloss.ThethirdpartoffairnessandefficiencyfromtheAngleofthesystem,analyzestheinterpretationofthepersonalincometaxsystem.ThefourthpartofthetaxreforminRussiaisintroducedandthemanagementofthelossoftaxlawhighearners,summarizesthecountermeasurestocontrolthelossoftaxforeignsuccessfulexperience.Thefifthpartinhighearnersandputsforwardthelegalcountermeasurestotaxerosionproblems.Firsttoseetaxreformshouldbecomprehensiveandprofoundreform,shouldnotbesimple,thentoentwinecostdeductionsfortaxjusticeprinciples,currenttaxationmodeofrelevantlegalcountermeasures.