On Improvement Of The Law System Of Individual Income Tax Of Our Country

Along with high-speed development of social economy in the present stage in our country and the resident income continuously increasing, the law system of individual income revenue from tax as one of the national corpus tax can't have already suited nowadays society development demand. So far, the State is hatching to reform and perfect the law system of the personal income tax. Why to be reformed and how to reform is the mission studied in this text.This text is divided into four parts to study and research on perfecting and reforming the law system of individual income tax of our country. In the first part, beginning with four stages of producing and establishing, enriching and adjusting, standardizing and unifying, and reforming and perfecting, the development process of individual income tax law in our country is reviewed and its related function during the its practice process for more than 20 years is analyzed. In the second part, the existing key problem and the reason arising for the current individual income tax law system of our country is explained in five aspects. It concentrates in: the low point of beginning levying taxes, the much name tax rate, and the heavy tax burden, the absurdity standard of the expenses deduct, the uncertain boundary of various taxation income item, and the imperfect system and the backward means of levy and management for taxes. Therefore, these lead to evade tax seriously and the function of regulation allotment the income can't be fully played. At the same time, the reason the existing problems arising is simply analyzed. In the third part, regarding benefit as the main target, which is developing direction of the individualincome tax law reformation in the west development country, pursue the levy tax law system of "the equity, simplification, the economy increase", analysis and draw lessons from the advanced way of the west country, and provide experiences and enlighten for reforming and perfecting system of individual income tax law in our country. In the fourth part, which is a textual point of this paper, on the basis of the above three parts combining with realistic circumstance of our country, how to perfect the law system of individual income tax proceeded to study. Beginning with analyzing necessity and possibility to perfect law system, three followed principles of reforming and perfecting the individual income tax are established, i.e., beginning with the conditions of the State, draw lessons from the advanced way of abroad, guarantee continuous stability transition, and attain double function to regulate and organize the income etc. the concrete suggestion reforming and perfect system of individual income tax law is put out, including the adjustment tax system the mode, simplifying class and times of the tax rate, and lowering the limit tax rate, unifying the standard provision to reduce and to deduct, increasing the basic deduction standard, and perfecting advance payment system, etc. Finally, six related measures of reforming and perfecting the system of individual income tax law are put out.The writer pursues such a target: Suit requirement of economic development of the socialist market, further reform and perfect system of individual income tax law, improve and enhance collection management, strengthen regulation of persons of high income, and alleviate the unjust antinomy of social assignment, promote social stability, establish continuous and stable increasing mechanism of income of individual income tax, and more availably develop positive effect of the individual income tax in politics, economy and social living, Following suggestion is putIVforward so as to realize the target:To Practice admixture type of the individual income tax system classifying combining with synthesizing, reasonably determine tax rate and tax deduction standard, standardize taxpayer's scope, adjusting and extending the tax base, standardize advance payment system, and establish perfect and scientific modem tax levy & management system the etc., so...