Research On The Tax Rates Of The Labor Income And The Blame Labor Income In Personal Income Tax Law

The tax has become a important means to adjusting income distribution for the government, to reduce the gap between rich and poor. Since 1994, incomes form Personal income taxation growth strong in China, and has become one of the main categories of taxes. But, the personal income tax system flaw also gradually revealed: forehead too low, tax rates, tax exemption level design unreasonable; the tax between labor income and non-labor is inequality, this greatly reduced the personal income tax adjusting income distribution function; both information asymmetry, regulation is slack, tax evasion is serious. On the other hand, the gap between rich and poor in China in further expand, and our country "constructing a harmonious society" economic development guidance thoughts disagreed.2011,personal income tax reform and the gap between rich and poor is the focus of attention, the reform of personal income tax caused extensive attention of the whole society, the meeting examined the amendment, individual income tax. The draft will be proposed to the current working income level 9 amended as extra progressive tax level 7, cancel 15% and 40% two gears, expand 5% tax by 10% and the applicable scope of the two low-grade tax rate, a figure that aroused widespread concern. In this context, the labor income for individual income tax with the labor income tax rate for research, and has important realistic meaning and theoretical significance to realize to the personal income tax system reform and improvement of appropriate. in this background, reform the tax between labor income and non-labor has the important practical significance and theoretical significance.This paper combines legal provision, the social reality and the existing research results of individual income tax law, we research the labor income and non-the labor income tax rates in-depths. The first part is the value orientation of the individual income tax. Mainly discusses the personal income tax system, establish the value principle of the design for individual income tax, the principle is theoretical foundation and train of thought; mainly has four value orientation:first is the constitution "distribution according to the value orientation of the Lord"; Second is the "human rights law the value orientation of human rights protection"; In tax is again "fairness and guarantee the weak the value orientation of interests"; The last is to encourage people to "love of labor" of social values, and the value orientation to help guide legislation, realize the control functions tax. But our personal income tax rates, have its theoretical system of deviation and the fact of China's current insufficient, it gave personal income tax system a comprehensive evaluation. the personal income tax now is against the constitution "tax rate that sustains the principle of distribution according to work," The design of tax itself also contradict tax due legislative purpose, such as fair, social policy goal; Also analyzes existing in tax rate of a specific problems, such as tax rates too much, tax rates unreasonable level.The author argues that in the current tax system, wage income tax in accordance with the progressive manner, the cutoff point for months before in adjustment only income 2000 RMB; And return on investment collection of tax rate than many people but the average wage is still lower tax (for example, the rent income tax rate for 5%); As for capital appreciation income, without taxing. In the current domestic income gap mainly comes from property income gains background, this tax undoubtedly hit labor income, making the labor compensation of employees in the growth rate compared with GDP gap bigger. we give some suggestions for the reform of personal income tax rate system. Discusses the value orientation in tax rates, how to design and perfect our tax rate, and the tax reform policy recommendations. Personal income tax reform in China, must reduce the gap between rich and poor, strengthen legislation and supervision and reduce the high earners tax, tax evasion, change of China to realize the individual income tax adjusting income distribution function.