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.