| Tax laws and regulations are sharp sword of adjusting wealth, and the main function of Individual Income Tax law is to adjust income difference, which is also the basic legal way to realize distribution justice. In the western market economic countries, the situation of Individual Income Tax laws and regulations is regarded as and important standard of maturity of a country's tax laws and regulations, since Individual Income tax is a main tax and is directly connected with the interest of the people. In our country, with implementation and penetration of reform and openness, the Individual Income Tax revenue has improved a great deal with the growth of peoples' income. In many provinces and municipals, Individual Income Tax has become the second main local tax, just next to the Business tax, and has become an important pillar of the local finance.In September of 1980, 《Individual Income Tax Law of the People's Republic of China》 was enacted and published. In October31 of 1993, the revised 《Individual Income Tax Law of the People's Republic of China》 was published. In Jananury28 of 1994, the State Council announced 《Implementation Rules and Regulations of Individual Income Tax Law of the People's Republic of China》 .After over twenty years' exploration and conclusion, the Individual Tax laws and regulations in our country has formed a set of competitively complete taxation system and collecting and managing system, which has also played an active role in adjusting individual income distribution and organizing fiance revenue. To the contrary, with the effect of social economic environmental changes, stagnant building of taxation and lack of force in levying tax, the function of adjusting distribution and organizing revenue is not completely elaborated yet. The phenomenon of evading tax is quite common andserious. The Individual Income Tax laws and regulations are urgent to be completely revised under new circumstances and the basic principle of "levying tax according to law". How to solve the problem of "the rich don't need to pay tax"? How to consider and realize the tax justice and taxation reasonability? It's undoubtedly important and urgent to discuss the problems of Individual Income Tax law from the views of theory and practice to clarify misunderstandings and work out relative tax rules.Individual Income Tax has become the fourth main tax in our country, but there are many problems in the Individual Income Tax laws and regulations. The first one is standardization of legislation. The tax rules are scattered and disorderly, which is not good to practice and operate. The standardization of legislation needs to be strengthened and some expressions in the laws and regulations are inaccurate. The second problem is the present Individual Income Tax belongs to the local government, which is not good. In this way, the target of adjusting income is not easy to be realized. It is not according to the common principles and rules of the Divided Tax System, and not according to the convention of listing Individual Income Tax as Central tax or Shared tax in countries of "Divided Tax System". It is not good for the central government to adjust macro-economy, and it is harmful to the improvement and standardization of the management of collecting Individual Income Tax. The third problem is there are many shortcomings by levying Individual Income Tax according to different categories. In this way, the tax-payers' real ability of paying tax can't be completely revealed. People with various income sources and high income don't pay tax or pay less tax, while people with limited income sources and low income pay more tax. The tax-payers can evade tax by dividing incomes. Such tax system is unreasonable and incomplete in practice. The...
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