Individual income tax on the income as a burden ability of how to obtain personal standards， is the taxable It is not only an important source of national revenue， but also an important tool for adjusting income Under the market economy system， various economic elements coexist， distribution in various forms and widening gap between social members， and gradually formed a high income High income groups income， income channels more concealed forms， in addition to the high-income group of the tax collection， inadequate makes high income groups of individual income tax amount is huge loss， most of the wealth of society and no high-income group mainly tax It is not only the loss caused by national finance income， and restrict the inequality individual income tax adjustment， which plays an important role in the sustainable social and economic， healthy and stable development， the social harmony and Based on the principles of fairness， tax evasion is based on our high earners the actual situation of personal income tax on our high earners， personal income tax erosion problems and countermeasures are analyzed and The paper has divided into five parts， the introduction section is firstly analyzed the form of personal income， and through the typical case raises problems of high earners tax The second part analyzes the loss of individual income tax of high earners， including high income groups， analyzes the definition of the individual income tax evasion is high earners means and the reasons for the The third part of fairness and efficiency from the Angle of the system， analyzes the interpretation of the personal income tax The fourth part of the tax reform in Russia is introduced and the management of the loss of tax law high earners， summarizes the countermeasures to control the loss of tax foreign successful The fifth part in high earners and puts forward the legal countermeasures to tax erosion First to see tax reform should be comprehensive and profound reform， should not be simple， then to entwine cost deductions for tax justice principles， current taxation mode of relevant legal
Our country in the foreign contract's law is suitable the aspect to make the law with the world to be the same general， mainly has established two principles， namely meaning autonomous principle and closest relation principle， but compares with the related international convention and other country's legislation， in our country existing legislation the related foreign contract law suitable stipulation existence sense of principle is too strong， and lacks the feasibility insufficiency， thus needs to further consummate to
The article second part carries on the profound analysis to our country present old population special rights and interests legislation protection present Elaborated our country old population special rights and interests protection law structure system incomplete， the legal content and the potency system non-equalization as well as the laws and regulations distributed the question which sees here and there the natural three aspects to legislate to hit Meanwhile elaborated our country old population legislation barrier from the old population legal awareness stratification plane and the legislative stratification plane two The third part through introduces and studies other national the old population rights and interests legislation protection policy and the advanced experience， mainly introduced country old population special rights and interests protection legislation's and so on Japan， Germany， Russia， US， Brazil experiences， make up for one's deficiency by learning from others' strong points， provides powerful model for our country senior citizen rights and interests legal protection， thus builds the rationale for the fourth chapter of the fourth chapter discussed the old population special rights and interests legislation in the first three chapter of fundamental research's foundation enhancement and consummates， proposed consummated our country old population special rights and interests legislation protection the The legislative aspect， revises "Senior citizen
Abstract Punitive damages is designed not only to compensate the victim completely but also to punish the offenders and deter them from similar But when it is settled in our legal system and social surrounding， the above functions are unimportant and even It is not salutary to establish a punitive system in product liability of our The punished guilty relevant regulations about producing， selling the fake and common products of the Criminal Law includes both acts which result in product liability and probably result in product So other laws have not to and should not punish persons who have these The enterprise who obtains the illegal sales amount that under 50，000 Yuan would be punished by the existing civil compensation system， for its loss which caused by compensating the victim subtracted from its gain is Therefore our country present legal framework repels the punitive function of punitive Furthermore， by dint of the moral damages in the present civil compensatory system， the function of compensating completely could be Obviously， constructing punitive damages to realize this function is not In our country， punitive damages in contract responsibility mainly in the interest of consumer's benefits， but it is not On one hand， because legislators traced the transact course insufficiently， the law can not protect consumer's benefit well; On the other hand， although the original intention of legislation is prevent fraud， it has encouraged another kind of fraud because of the unapt In summary， considering our surroundings of law and economy， punitive damages should not build in the systems of product liability and contract
