我国高收入阶层所得税征管过程中存在个人主动纳税意识薄弱,缺乏责任感;税收征管立法不完善,纳税立法环境欠缺;税务机关征收管理能力较低,税收调节能力较弱以及税务执法力度不足等问题,导致偷税漏税现象频发。需要增强纳税人自觉纳税意识,完善税收征管相关法律,提高税收管理水平,加大执法力度,建立有效的个人纳税监督机制,增强税法威慑力。 In the process of tax collection and administration of high-income earners in our country, there is a weak sense of individual active tax liability and a lack of sense of responsibility; the legislation of tax collection and administration is imperfect, the tax legislative environment is lacking; tax authorities have a low tax collection and management ability, Tax evasion caused frequent phenomenon. It is necessary to enhance taxpayers’ consciousness of paying taxes conscientiously, improve relevant laws on tax collection and administration, raise the level of tax administration, intensify law enforcement, establish an effective personal tax supervision mechanism and enhance the tax law’s deterrent force.