The Shortcomings And Improvement Of Personal Income Tax Of Our Country

The personal income tax is a kind of direct tax. It is not only an important tax law that nation organizes revenue from tax income to grow, but also is an important means to regulate social income assign. Under the current world situation, the personal income tax not only opens to advertise for at majority nation, but also occupies the very important position in the tax system of all countries. Personal income tax being used as an important tax category in our country, exsisted with the legislative form after new China established. The personal income tax law of the our country have great influence over our economy since its existence, however, the current personal income tax system exsists many irregularities. It can not adapt to the social development in economy demand of the our country. Therefore there is necessity drawing lessons from some nation or region of their advanced experience and theories . The personal income tax law of our country (revise) who takes great attention becomes law drafted plan of the tenth National Peoples Congress and the first category in 2004. Department concerned is in the positive work now, in order to put into consideration in the meeting of National Peoples Congress. The leader of total bureau of national tax administration, Xiexuren told, in the press conference of the meeting of Tenth National Peoples Congress, in march 9 , 2005, tentative program of personal income tax law comes into being and needs the review of State Department.First this text proceedsthe comparison to the Chinese and Foreign personal income tax system. Institutional difference in Chinese and Foreign personal income tax mainly exsit in macro view with tiny view two aspects. The macro difference includes four factors, the difference of the position in tax system; the difference of income tax burden; the difference of the Chinese and Foreign income tax function;the difference of the position of the personal income tax. The tiny difference includes, the difference of the tax rate and tax rate range;the diference of taxable base; the different deductment policy; the different revenue management system and so on. By the comparison between advanced nation or region of personal income tax and our country, we can discover the problem exsited in personal income tax of our country and can take into the improvement continuously.Second, this text inquirieds into the problem exsited in the personal income tax law. The writer thinks, personal income tax law mainly exsists the problems below. Such as, the problems reflected by socialactuality ;the problems existed in the legislation of personal tax law; the problems existed in the avenue accquairment and judicatory. So our text proceed the concrete analysis to these problems, in order to discover the key sticking point of the problems and take into the solution.Last, after we proceed to find the difference of Chinese and Foreign personal income tax system and the problems exsisted in tax law , so we can draw lessons from the advanced experience, reform the personal income tax law of the our country. Law making, advertise for the tube, judiciary , the three reformations bare important function in the institutional advances of personal income tax in our countries. So the text tends to find the means of development by use of the three aspects.During the analysis of the text, the writer does not limit the research of the personal income tax, because many problems are common in the tax system. Only our study is based on the whole tax system, that the reformation of the personal income tax would have the possibility .There is not the perfect personal income tax system in the world. After the reformation of personal income tax system, there still exists many shortcomings, such as , the process of collecting tax is too complicated so that increases the cost; the consciousness of the taxpayer that needs some time to develop and so on. But, we believe the procedure of reformation will do not stop. As long as we draw lessons from the advanced experience and consider the present condition of our country, the personal income tax system of the our country will be canonicals scientific>reasonable, and develop the value and the meanings of personal income tax system eventually.