The Research Of Perfection Of Individual Income Tax Legal System Of China

Individual income tax, is a kind of tax which levies all kinds of tax payables from the individuals(natural person)obtaining within Chinese borders. It is a general levying of tax categories in various countries in the world, especially in developed countries. Individual income tax plays a very important role in the whole taxation, having the functions of gathering wealth and regulating the distribution of income, so it is called "economic stable appliance". With our country's economy developing rapidly, individual income tax has taken effects more and more, nowadays which has been the fourth big tax categories in China.With the situation of reform and opening going deep into gradually, the economy situation of our country and individual income standard have greatly changed. The present individual income tax legal system of our country has exposed many problems, which can not satisfy the needs of developing economy. having been promulgated since 1980,it has been revised three times in 1993,1995 and 2005.Though the adaptable ability has promote more greatly than last years, it is still a law that is loose, lack of operating and unfit socialism market economy. Thus, it is an important measure of ensuring social economy developing under macroscopically control of our country that how to perfect the individual income tax legal system.This thesis from an angle of analyzing legal theory, begins with the introduction of individual income tax system, expounds the emergence, basic characteristics and key elements of individual income tax and the necessity of individual income tax legal system, analyzes the present situation of individual income tax legal system through historic development and nowadays basic problems comparing with related aspects of individual income tax legal system of developed countries, at last puts forward the objection and concrete way of perfection of individual income tax legal system of our country. It emphasizes on four aspects that the establishment of levying tax pattern of being suit condition of our country, reduction present rate structure, alteration cost deduction and intensification of levy and regulation vigorously, expecting all this will have a promoting effect on the systematize and mature of individual income tax legal system and investigating problems in deep levels of macroscopically control legal system of our country.