| Income distribution is a perpetual theme in the science of economy, and it becomes a focal point in the society . Income gaps is beginning to impede the social and the economic development of China. The tasks of personal income distribution in the primary phase of socialism shall be the basis on which the government designs and implements taxation policies. Recently, personal income tax adjustment function is outstanding .The revenue scale has been rising rapidly, but the faults of present personal income tax system cannot make it function , even hamper the development of the economy ,it is urgent to reform. The article put up my view of personal income tax reform.The full text is composed of five parts:The first part mainly analyses and judgment the orientations of the personal income tax in the income distribution system . On the one hand, personal income tax can serve as a "stabilizer" in income redistribution .On the other hand, equity and efficiency is basic principle of our personal income tax reform, involve Horizontal Equity and Vertical Equity. Narrow income gaps do not necessarily mean fairness, and wide income gaps do not necessarily mean efficiency .In the primary stage of income distribution ,should lay particular emphasis on efficiency and in secondly stage income redistribution ,should lay particular emphasis equity.The second part sets forth development and present situation of personal income tax. In 1980,promulgate 'The People's Republic of China Personal Income Tax Law ',until 1994 taxation reform step by step become present personal income tax system. Though after the 90s of the 20th century personal income revenue scale has been rising rapidly, but the present personal income taxation is not suitable to the changes of the economic structure and tax resource structure.The three part discusses international experience on the personal income tax. Firstly introduces character of Foreign Personal Income Taxation ,it summarizes the international tendency of income reform, lower tax rate, widen tax base, fewer preference, supervise rigorously. Secondly analyses the difference between Domestic Personal Income Tax System and Foreign Personal Income Tax System. At last from Russia experience of personal income taxation reform, conclude under a certain phase of social development ,we do not have a best tax system, but only a most suitable tax system. The four part puts forward adjust our present personal income tax system. The first, regulative legislation of the personal income taxation. The second, regulative function of taxation on personal income gaps ,makes a very important part of the government,s capability of macro economic controls in China. The third, conceive personal income taxation pattern. Firstly, in taxation pattern, we should put to Comprehensive Income Tax. Secondly, it is available to apply to Progressive Tax Rate and should abide by equity principle ,because it is accordance with the present situation .At last, it projects tax preference principle of our country and deduction criteria. The fourth ,our country should establish credit system. We solve the problem is to levy more taxes on those who have very high incomes, and to use the taxed money to support the development of poorer regions. The fifth, perfect declare rules of tax. The sixth, contents how to the problem about tax dodging .Our government not only enhance control to the tax dodger but also publish budget estimate year face to tax payer in order to accept their evaluation.The five part point out taxation is an important of economic controls. In order to solution unreasonable income gaps we should to establish a taxation system that is suitable for China′s socialistic market economy, we need to consider policy in two stages of economic development, complement and adjust the present taxation system, and the focus of the taxation reform of this period is to perfect the existing personal income tax system. International taxation competition brought forward by the globalization...
|
PDF Full Text Request