Of Individual Income Tax Legal Thinking

Personal income tax is levied on the world one of the important duties. Personal income tax is the State Government to raise revenue from personal income ratio according to the provisions of a tax levied. Personal income tax is a direct tax, is also a vital stake in our taxes. It is not only national organizations as an important income tax revenue, but also regulate an important means of social income distribution. In today's world, personal income tax levy, not only in most countries, but also in the national tax system also has an important position. China's personal income tax system since its inception in 1980, tax revenue growth is very rapid. As China's economic development and personal improvement of living standards, increasing the proportion of personal income tax, our tax system has become an important component.In recent years, China's personal income gap between the rapidly expanding population, personal income tax system is gradually exposed in the operation of a number of specific conflicts and problems, mainly reflected in the organization and regulation of personal financial income distribution are two functions of a considerable constraint .In order to be able to adapt to our personal income tax system more complex economic environment, to play its proper role, we need to seriously analyze their system flaw, the situation of China, with practice, learn from foreign experience outstanding personal income tax system, improve our personal income tax system.This article from the personal income tax system theory, the detailed production of the individual income tax system development, function extremely legislative value, based on the Fair and the principles of efficiency, for lack of Personal Income Tax system conducted in-depth discussion and research. My current personal income tax system has major problems: classification of income tax assessment model used, costs less standard design is unreasonable, unfair and complex tax collection and management to set the system is not perfect. Finally, the United Kingdom, the United States, Germany, France, the personal income tax system in major developed countries for reference to China to explore the path of perfecting personal income tax system, tax model that is established by the classification of income tax system is converted to mixed income tax system; expense deduction standards for indexing, family for the tax unit, and then to add specific cost basis deduction; expand the tax base, tariff reductions under the class time; collection and management system should improve the reporting system and monitoring system, to establish computer network relies on to enhance the legal awareness of taxpayers pay taxes according to law, on increased tax evasion penalties and other legal issues. On this basis, the corresponding sound credit rating system and the integrity of the taxpayers tax system, government spending for social reforms in the open, so that personal income tax system for promoting the smooth progress of China's socialist market economy, a powerful tool.