Abstract:National income along with the rapid development of the domestic economy, but also a corresponding increase in high-income people more and more, followed by the formation of personal income tax revenue has also been growth quickly, then the drain is also becoming more and more serious. Personal income tax occupies an important position in the modern tax system, shoulders the important task to adjust the income gap. Therefore, loss problems will cause a great impact on tax revenue. Personal income tax is considered to be the most serious loss of tax revenue taxes, resulting in a financial loss of income, personal income distribution fair, adjust the gap between the rich and the poor role adversely impede the socio-economic sustainable development. Nantong City personal income tax loss study, understand their loss of personal income tax status quo analysis of causes of loss, to explore the governance of personal income tax loss analysis of its cost, to increase taxpayer awareness of tax law, the tax authorities tax according to law levels, and promote the continuous improvement of the personal Income Tax Law to provide countermeasures.
Keywords Personal income tax tax loss causes of the loss Countermeasures...