The Research Of Perfecting Personal Income Tax In Our Country

The western experience of tax system has indicated that personal income tax played an importance role in market flaw with the development of market economy. In recent years, market economy has developed quickly in our country, and at the same time the spatial difference of income has appeared, so people begin to pay more and more attention to the effect of personal income tax. While the current personal income tax in our country exposes many problems, and these problems have restricted the further development of personal income tax. For the reason to fit the market economy, the research of how to perfect personal income tax in our country has positive significance.Now in our country most people limit to the surface problems of personal income tax when they research how to perfect personal income tax. The article arranges data of personal income tax in our country over the years by some economic methods and analyzes the extant problem of personal income tax through real instances, so the author induces that the pattern of current personal income tax is the contributing factor of the problems above and causes the difficulty of design of the current personal income tax. Perfecting personal income tax must set out to perfect the pattern first. Excepting this, the paper investigates the source and draws the conclusion that the selection of the pattern of personal income tax is conditioned by many peripheral factors. But now in our country there will be a developmental process to be provided with these factors, so the task of perfecting personal income tax in our country can only move forward step by step.