Question

求法律论文摘要英文翻译

RT 全部的分奉上 法律英语的高手来拿 请专业 严谨 不要用翻译软件 谢谢

个人所得税以个人所得的多少作为负担能力的标准，是对个人取得的各项应税所得征收的一种税。它不仅是国家财政收入的重要来源，也是调节收入分配的重要工具。市场经济体制下，多种经济成分并存，分配形式多样，社会成员贫富差距不断拉大, 逐渐形成了一个高收入群体。高收入群体取得收入形式隐蔽、收入渠道多，另外当前对高收入群体的个税征管力度不够，使得高收入群体的个人所得税流失数额巨大，占有绝大多数社会财富的高收入群体并没有承担主要的纳税责任。这不仅造成国家财政收入的流失，而且制约了个人所得税调节贫富不均作用的发挥，不利于社会经济持续、健康和稳定地发展，不利于社会和谐稳定。本文本着税收公平原则，立足于我国高收入者偷逃个人所得税的实际情况，对我国高收入者个人所得税流失问题及其治理对策进行了分析、探讨。
本文共分五个部分，引言部分首先分析了个人收入的构成变化，并通过一起典型的高收入者逃税案例引出问题。第二部分分析了我国高收入者个人所得税的流失现状，包括高收入群体的界定，分析高收入者偷逃个人所得税的手段和流失的原因。第三部分从效率与公平的角度解读现行制度，分析现行个人所得税制度的不足。第四部分介绍了俄罗斯的个税改革和美国治理高收入者个税流失的法律对策，总结了国外治理个税流失的成功经验。第五部分提出治理我国高收入者个税流失问题的法律对策。首先要看到个税改革应当是全面的、深层次的改革，不应单纯纠缠费用扣除额，然后以税收公平性原则为要求，提出现行课税模式下的相关法律对策。

Answer 1

Individual income tax on the income as a burden ability of how to obtain personal standards, is the taxable income. It is not only an important source of national revenue, but also an important tool for adjusting income distribution. 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 groups. 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 liability. 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 stability. 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 discussed.
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 evasion. 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 loss. The third part of fairness and efficiency from the Angle of the system, analyzes the interpretation of the personal income tax system. 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 experience. The fifth part in high earners and puts forward the legal countermeasures to tax erosion problems. 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 countermeasures.