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
Strengthening of labor contract issues related to short-term research on labor relations and economic development is very We should correctly understand the current situation of China's short-term labor contracts and production China's current labor contract a serious short-term phenomenon， companies forced employees to accept unreasonable rules and regulations， abuse of services such as dispatch and trial employment system， is not required and the worker sign a labor contract without a fixed Short-term labor contract is the new liberals of not talking about the phenomenon of the normal and reasonable， but the imbalance between employers and employees， the employer abuse of the right to freedom of employment， violation of workers rights and The main reasons for the short term of labor contract issues， primarily in the labor market oversupply， companies want to reduce cost and no fixed term labor contract on a misunderstanding of the weak labor rights awareness， the role of local governments exist in the We want to see results in short-term labor contract issues， which caused unemployment， lack of sense of belonging to employees， labor relations and a degree of tension， the destruction of labor Yi Zhi short of China's Labor Contract， to change Qiye concepts， strengthen the consciousness of contract the whole society， changing the traditional concept of human resource management， clear the important role of trade unions; improve legal system; the government from a macro policy， timely control and strive to create an investment environment， increase investment in human capital through a variety of ways to create jobs， promote industrial upgrading， in addition， companies from the capital， and institutional strengthening of human resources development， and strive to standardize enterprise employment Labor contracts labor contract， the short term is the shor-term， no fixed term is non-fixed
