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Try To Study The Reform And Consummation Of Individual Income Tax Law Of Our Country

Posted on:2006-01-21Degree:MasterType:Thesis
Country:ChinaCandidate:H XuFull Text:PDF
GTID:2166360152485146Subject:Law
Abstract/Summary:PDF Full Text Request
As the development of market economy and the improvement of people's living condition, individual income tax has become an important part of our country's tax system. It has played an important role in collecting financial revenue and adjusting individual income. But, the development of individual income tax has been limited because of our country individual income tax law. Looking over individual income tax law development tendency of countries all over the world, our country's individual income tax law has many problems, including high tax rate, numerous scales, narrow tax base, seriously drainage, abundant tax revenue preferential benefits, lowly expense deducts, and relaxed management levies, insufficient law enforcement dynamics and so on, But the whole world industrial structure adjustment is carrying on acceleration, take " low tax rate, width tax base, tiny preferential benefits, strict collection" as the characteristic worldwide basis tax revenue law system reform tide, our country's new turn of tax revenue law system revision has also pulled open the curtain. On October 14, 2003, the Central Committee of the CCP 16th session of the third CCP plenary conference passed "the Central Committee of the CCP about Consummation Socialist market economy System Certain Questions Resolutions" to decide, "Improve the individual income tax and imply schedular and global individual income tax system. "; "Improve the individual income monitor means, strengthen the collection of individual income tax." Therefore it is very important to study and analyze the legal system of individual income tax of our country and find out the major problems refer to the experience of the reform of developed country. While whoever studies the reform and the consummation of the individual income tax law, the key is to find out the existence questions, fundamentally proposes the countermeasures that can be used to solve the problems. Therefore the first part of this thesis is to study the general theories of individual income tax, which is the turning point to solve the questions. First the thesis puts forward the concept of income for tax on the base of clarifying the related concepts such as general income, gross income and accountant income, Then thoroughly elaborates the individual income tax legislation principles and legislation patterns, the thesis believes that the individual income tax legislation principles should include the tax revenue legal principle, the tax revenue fair principle and the tax revenue efficiency principle, But as to the individual income tax among the three legislation principles, the most important should be the tax revenue fair principle, Therefore, this thesis thoroughly briefed the tax revenue fair principle connotation, the utilization in various countries' legislation, as well as related contents of safeguard principle which is a interrelated principal with the tax revenue fair principle, which helps us to have a quite comprehensive assurance to the tax revenue fair principle; Then try to study the individual income tax legislation patterns, There are there individual income tax legislation patterns, including the schedular tax system and the global tax system and the schedular global tax system, the thesis introduces the individual income tax three legislations patterns in detail respective good and bad points and its applicable scopes. The first part elaboration plays a good theory upholstery role for the whole thesis, on this foundation, the thesis introduces the produce and development course of the individual income tax, points out that the current legal system of individual income tax has played a positive role at the same time there are many problems, compares with the advanced experience of individual income tax of the other countries, then puts forward the perfect legal system of individual income tax specific conception. The fair principle of tax revenue should be used in legislation, should be used to try to realize lateral fair with longitudinal fair unification, form fair with substance fair unification, so as to establish the fair reasonable legal system of individual income tax, at the same time perfect the program regulations of tax revenue fan solicit pipe and the reinforced intensity of law enforcement. Namely: Our country's individual income tax law must reform in the legislation implementation tax revenue fair principle, thus realizes crosswise fair and the longitudinal fair unification, the formis fair and the substantive fair unification, causes our country individual income tax law to become a just tax revenue law, at the same time strengthens the law enforcement dynamics, the standard tax revenue collection, the perfect tax revenue procedural law. Compares with other law subjects, tax law is still a new subject, there are still some problems need to be solved. But the individual income tax is extremely worth us studying as a research hot topic, the proseminar of globalization and the finance tax law reform----Compare with, use for reference and Chinese finance tax law modernization convenes in the Beijing University from May 12, 2005 to May 15, one of the hottest topics for discussion is the globalization and the individual income tax law reform. Now individual income tax is a tax with a the maximum taxpayers, the rapidest development, and the biggest potential of all taxes in our country, Though there are many scholars have written many compositions or articles to put forward their own viewpoints for the problems, but most of them study the problems from economy, finance angel, very few scholars analyze and research this problem from the legal science angle which the individual income tax contains. But this thesis studies from the tax law angle, embarks from the individual income tax legal principle theory of law foundation, uses the research technique which the theoretical analysis and the real diagnosis analysis unifies, have mainly analyzed and researched reform and consummation of current and future short-term individual income tax law , which will be the characteristic of this thesis, also will be the novelty on the research visual angle, At the same time this thesis proposes its own unique opinion on whether the government should levy on illegal incomes or not and how to scale the taxpayer's tax payment ability and how to establish automatic inflation adjustment of the tax system in our country individual income tax which makes this thesis also has novelty and originality on viewpoints.
Keywords/Search Tags:The individual income tax law, Reform, Consummate, Legislative principle, The tax revenue fair principle
PDF Full Text Request
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