Study Of Lagal System Of Income Tax Control

Taxation plays an important role in macro-control. As an important section of taxation, income tax also has an important function. Some scholars think that compared to turnover tax, income tax is more "neutral", and has less influence on pricing system, so it can not play an important role in macro-control. But, if income taxation system is properly designed, it can still have great influence on macro-control. However, in China, income tax has not been paid enough attention and still doesn't have so great an influence. The main reason for present situation is that there are still some faults in our country's income tax law and other related laws. Now, the reform of China's tax law system is beginning, and the research from the point of income tax control and the improving of the related law is very important. This is just the aim of this paper. Besides the introduction and the conclusion, this paper includes three parts: the definition of the law of income tax control, the comparison of Chinese income law with other country's, the improvement of the related laws. Through this study, it can be concluded that the legal system related to income tax control should be optimize by considering the effects of economic behaviors and the principles of law. The legislators should optimize all elements for legal system of income tax control.