A Comparative Study Of Family Income System In Personal Income Tax

Personal income tax is one of the main taxes related closely with people’s lives. With the continuing development of China’s economic and social situation, ways people get income become more and more diverse, and all these have made the management of personal income tax collection more difficult. The main purpose of personal income tax is to narrow the gap between the rich and the poor, equilibrium national income. It has an important role in promoting economic development also. However, during the actual operation, personal income tax has played a "reverse adjustment" role, exposing the problems and shortcomings of this tax system gradually, and its regulatory function of income has been questioned. Therefore, the reform of household personal income tax has become an important and realistic issue.Household personal income tax, compared with income tax on an individual basis, not only embodies the principle of tax fairness, but also reflects the tax payer more accurately. Household personal income tax of a comprehensive tax should be the direction of our personal income tax reform. So as to ease the problem that China’s income gap is too big fundamentally.This paper has eight parts. The first part is an introduction, it describes writing background, purpose and significance, research content, research methods and innovation of this paper; The second part is a literature review, this part summarizes the main contents of previous from foreign and domestic and made comments to the corresponding summaries.The third part describes the status quo of China’s personal income tax. First, this part limited the subject of this study (the concept of personal income tax), elaborated the current situation and problems of China’s personal income tax, analyzed foreign reform process of personal income tax, and also put forward the reform trends of China’s individual income tax;The fourth, fifth and sixth parts center the basic design of China’s household personal income tax, namely three main areas deciding the personal income tax size:tax model, tax base and tax rate. Chapter four is about the selection of China’s household personal income tax model, in this part, the writer analyzed the difference of the selection of personal income tax collection mode in the case that take family as a unit, and put forward his own proposals;The fifth chapter is about tax base design of China’s household personal income tax. This chapter elaborated tax base design of China’s household personal income tax, drawing on international experience of tax base design of personal income tax; The sixth chapter is about tax rate design of China’s household personal income tax. In this part, first, the author compared international tax rate of household personal income tax, and elaborated the trends of tax rate of household personal income tax. Second, the writer elaborated tax rate design of China’s household personal income tax.The seventh chapter is the empirical study of China’s household personal income tax-taking TianJin as a case. Through empirical analysis, this part compared household personal income tax and the present personal income tax, and showed its effectiveness.The eighth chapter is about collection and management system reform of China’s household personal income tax. This part mainly about reform from household personal income tax system, the collection and management measures of household personal income tax, and the collection and management system of household personal income tax, and draw on relevant experience.Results of this study indicated that, in terms of design of household personal income tax:we should take household personal income tax of a comprehensive tax as a tax model; as for tax base design, we should implement cost deduction design principles, expanding the tax base and taxable income principles; as for tax rate, we should take reducing progressive tax rate and the top marginal tax rate, "People-oriented" household tax rate reform and tax rate indexation design principle. As for the empirical part of household personal income tax, we, taking TianJin as an example, calculated the actual exemption of TianJin in 2013 was approximately 3318.4 yuan, which was a little less then the present standard,3500 yuan.According to the analysis of this study, we can avoid rich evasion and the poor pay taxes effectively, raise the collection of China’s personal income tax, provide a theoretical basis for household personal income tax.