On Consummation Of Legal System Of Our Country's Personal Income Tax Exemption Volume

Along with the development of economy and society, inhabitant's income level unceasingly enhances, personal income taxpayer also gradually increases, the personal income tax has become "the populace tax"。The personal income tax exemption volume law system as its tax revenue reduces the system, day by day also has become an important system relating to national economy and the people's livelihood, but this system continuously has rarely had the change since 1994, but inhabitant's income level unceasingly enhances, the price also unceasingly rises, in recent years our country promotes the housing system, the medical system, the social security system, the educational system and so on many reform measure, obviously, at present our country personal income tax exemption volume legal system and the development of economy and society are in disconformity, the function of adjusting income assignment gradually weakens, the unfair tax burden question extrudes day after day, The perfection of our country personal income tax exemption volume law system call is more and more high, the experts and the scholars also pays more and more attention to the research of this system.Within the field of the author's vision of studying the tax law of our country's, there are many articles about personal income tax exemption volume law system, but most of the articles only pester the individual income tax law exemption volume to deduct the standard height, stands in the individual income tax system altitude, conducts few systematic research on our country personal income tax exemption volume law system . On the foundation of Professor Liu Jianwen's research results, the author draws up conducts the system research to the individual income tax law exemption volume law system. By making research on our country personal income tax exemption volume law system's history, evolution and the present situation, the auhtor analyzed current problems of our country's personal income tax exemption volume law system, and, on this foundation, attempted to introduce "humanity, the fair tax burden" as the guiding principles, use for reference the advanced experience of Japan, America and Chinese Taiwan area's personal income tax exemption volume law system, proposed to change the classified obtained tax system into the synthesis obtained tax system, change individual declaration system of taxation into the family merge declaration system of taxation, the revision deduction project and the improvement deduction form, the introduction price index gearing assessment mechanism, formulates various areas to have the scope the exemption volume standard, unifies inside and outside nationality public figure to exempt the volume standard and so on to consummate our country's personal income tax exemption volume legal system.