An Insight To The Improvement And Perfection Of Individual Income Tax System

With the gradual obvious disparity of the personal income, the law of individual income tax, As the means of income regulation, can not give fuel scope to its effect. This paper analyzes theoretically the objective, function, component elements of individual income tax, and its present working conditions practically, and points out its imperfection and put forward that we should normalize the environment . of tax by means of laws and fortify people's tax consciousness. We also should draw lessons from foreign advanced experience, optimize the tax system, strengthen the policy of management of taxation, and provide references for the revision of Individual income tax system so as to improve and perfect the system, thus propel the internationalized reform movement of individual income tax system.