遏制高收入层偷逃税的对策

目前我国个人所得税流失严重，高收入层偷逃税现象已引起社会的广泛关注。分析了高收入层偷逃税的原因，提出了应采取加强税收征管、纳税与福利挂钩以及健全涉及个人收入的激励约束机制等措施采遏制高收入层偷逃税现象的发生。

Countermeasures for Inhibiting the Tax Evasion of the High-income Stratum

At present the loss of the individual income tax in our country is v ery important, and the public attention has been thoroughly aroused as to the ph enomenon of the tax evasion of the high-income stratum. This paper analyzes the reasons of the tax evasion of the high-income stratum, and puts forward some m easures for inhibiting the tax evasion of the high-income stratum such as stren gthening the tax collection and management, connecting the tax payment with the material benefits, and perfecting the excitation mechanism and restraining mecha nism covering the individual income, etc.